SISTEM INFORMASI AKUNTANSI PADA PENJUALAN & PENERIMAAN KAS PADA PT. SUMBER PURNAMA SAKTI MOTOR LAMONGAN

Authors

  • SETIADI HARTOKO UNIVERSITAS DIRGANTARA MARSEKAL SURYADARMA

DOI:

https://doi.org/10.51289/peta.v4i2.404

Abstract

ABSTRAK

 

Sistem akuntansi penjualan dapat digunkan dalam transaksi penjualan tunai maupun penjualan kredit dengan tujuan agar penjualan dapat dicatat dan diawasi dengan baik, sedangkan penerimaan kas digunakan untuk meminimalisir kecurangan yang kemungkinan akan terjadi. Metode yang digunakan dalam penulisan penelitian ini merupakan metode Pengumpulan Data, Pustaka dan Deskriptif. Analisis ini meliputi system penjualan, system pembelian dan system pengendalian internal dengan hasil telah memenuhi unsur — unsur system dan pengendalian internal dengan baik dan dapat dioperasionalkan.

 

Kata Kunci      : Sistem Informasi, Pustaka, Pengendalian Internal dan Sistem Penjualan

 

 

 

ABSTRACT

 

The sales accounting system can be used in cash sales transactions and credit sales with the aim that sales can be recorded and monitored properly, while cash receipts are used to minimize fraud that is likely to occur. The method used in writing this study is a method of Data Collection, Library and Descriptive. This analysis includes the sales system, purchasing system and internal control system with results that have met the elements of the system and internal control properly and can be operationalized  

 

 

Keywords              :  Information System, Library, Internal Control and Sales System.

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Published

30-07-2019

How to Cite

HARTOKO, S. (2019) “SISTEM INFORMASI AKUNTANSI PADA PENJUALAN & PENERIMAAN KAS PADA PT. SUMBER PURNAMA SAKTI MOTOR LAMONGAN”, Jurnal Penelitian Teori & Terapan Akuntansi (PETA). Blitar, Indonesia, 4(2), pp. 85–94. doi: 10.51289/peta.v4i2.404.

Issue

Vol. 4 No. 2 (2019)

Section

Articles

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