MARLINA, MARIA (2019) ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN KREDIT (Studi Kasus pada PT. Tons Engineering). S1 thesis, Universitas Mercu Buana.
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Abstract
This study aims to explain and describe the credit sales accounting information system at PT. Tons Engineering in Central Jakarta. This type of research is qualitative research with a case study method. Data obtained by conducting interviews, documentation and observation. The analysis used in this study is descriptive with stages of description and comparison in the credit sales system. This research was conducted to be able to provide information to company leaders regarding the strengths and weaknesses of the credit sales accounting information system that had been applied by the company. The results showed that the credit sales accounting information system of PT. Tons Engineering has gone well with several things that need improvement. Keywords: Credit Sales Accounting Information System, Internal Control System, Accounting Information Systems Penelitian ini bertujuan untuk menjelaskan dan mendeskripsikan mengenai sistem informasi akuntansi penjualan kredit pada PT. Tons Engineering di Jakarta Pusat. Jenis penelitian ini adalah penelitian kualitatif dengan metode studi kasus. Data diperoleh dengan melakukan wawancara, dokumentasi dan observasi. Analisis yang digunakan dalam penelitian ini adalah deskriptif dengan tahapan deskripsi dan perbandingan pada bagian sistem penjualan kredit. Penelitian ini dilakukan untuk dapat memberikan informasi kepada pimpinan perusahaan mengenai kelebihan dan kelemahan sistem informasi akuntansi penjualan kredit yang selama ini diterapkan oleh perusahaan. Hasil penelitian menunjukan bahwa sistem informasi akuntansi penjualan kredit PT. Tons Engineering sudah berjalan baik dengan beberapa hal perlu perbaikan. Kata Kunci: Sistem Informasi Akuntansi Penjualan Kredit, Sistem Pengendalian Intern, Sistem Informasi Akuntansi
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