ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN KREDIT (Studi Kasus Pada PT. Denko Wahana Sakti,Jakarta Pusat)

SUJITO, SUJITO (2019) ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN KREDIT (Studi Kasus Pada PT. Denko Wahana Sakti,Jakarta Pusat). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research is to find out the Analysis of Accounting Credit Information System Sales. This research was conducted at PT. Denko Wahana Sakti Jakarta. This research includes descriptive research. Therefore the data used is secondary and primary data. Data collection techniques in writing this thesis use observation, interview, and documentation techniques. Data analysis techniques used are qualitative methods by analyzing the accounting information system of PT. Denko Wahana Sakti Jakarta. The results of this study indicate that, the application of accounting information systems at PT. Denko Wahana Sakti is good enough, but there is still a shortage of sales, sales, and analytics and billing. As well as the internal control system implemented in PT. Denko Wahana Sakti has not been fully effective, because there is no separation between sales, analytical survey and collection, and there are no job rotations and sudden checks. Keywords: credit sales, effectiveness of internal control, analysis of information system Penelitian ini untuk mengetahui Analisis Sistem Informasi Akuntansi Penjualan Kredit. Penelitian ini dilakukan pada PT. Denko Wahana Sakti Jakarta. Penelitian ini termasuk penelitian Deskriptif. Karena itu data yang digunakan adalah data skunder dan primer. Teknik pengumpulan data dalam penulisan skripsi ini menggunakan teknik observasi, wawancara, dan dokumentasi. Teknik analisis data yang digunakan adalah metode kualitatif dengan menganalisa sistem informasi akuntansi PT. Denko Wahana Sakti Jakarta. Hasil penelitian ini menunjukan bahwa, penerapan sistem informasi akuntansi di PT. Denko Wahana Sakti sudah cukup baik, tetapi masih terdapat kekurangan yaitu adanya kerangkapan bagian penjualan (sales), sales merangkap bagian penagihan dan survei analys. Serta sistem pengendalian intern yang dilaksanakan dalam PT. Denko Wahana Sakti belum sepenuhnya efektif, karena belum adanya pemisah antara bagian penjualan, survey analys dan penagihan serta tidak ada perputaran jabatan dan pemeriksaan mendadak. Kata kunci: penjualan kredit, efektivitas pengendalian intern, analisis sistem informasi

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 239
NIM: 43215110027
Uncontrolled Keywords: penjualan kredit, efektivitas pengendalian intern, analisis sistem informasi
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 334 Cooperative/Koperasi, Sistem Perkoperasian
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 334 Cooperative/Koperasi, Sistem Perkoperasian > 334.2 Banking and Credit Cooperatives/Koperasi Perbankan dan Kredit
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 29 Nov 2019 02:28
Last Modified: 10 Jan 2020 01:44
URI: http://repository.mercubuana.ac.id/id/eprint/52362

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