ANALISIS PENERAPAN SISTEM AKUNTANSI PENJUALAN KREDIT PADA PERUSAHAN LEASING ( Studi kasus pada PT Hino Finance Indonesia)

Putri, Rahma Satriyani (2023) ANALISIS PENERAPAN SISTEM AKUNTANSI PENJUALAN KREDIT PADA PERUSAHAN LEASING ( Studi kasus pada PT Hino Finance Indonesia). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

Penelitian ini bertujuan untuk mengetahui apakah penerapan sistem informasi akuntansi penjualan kredit yang terdapat di PT Hino Finance Indonesia sudah sesuai dengan prosedur yang ada diperusahaan dan bagaimana efektifitas sistem Informasi Akuntansi penjualan kredit yang terdapat di PT Hino Finance Indonesia apakah sudah efektif. Penelitian ini bersifat studi kasus yang menggunakan metode deskriptif. Langkah-langkah yang digunakan untuk mencapai tujuan penelitian ini adalah dengan Teknik pengumpulan data wawancara, observasi, dan dokumentasi sehingga bisa dideskripsikan sistem informasi akuntansi penjualan kredit yang ada di PT Hino Finance Indonesia sudah berjalan sesuai dengan teori dan praktik dilihat dari fungsi-fungsi terkait dan efektifitas dari sistem informasi akuntansi penjualan. analisis penerapan sistem akuntansi penjualan kredit ini dilakukan untuk mengetahui kekurangan dari sistem tersebut Dari hasil Analisis penelitian menunjukan bahwa penerapan sistem informasi akuntansi penjualan kredit yang diterapkan sudah sesuai dengan standar operasional perusahaan dan sudah cukup efektif walaupun masih diperlukan perbaikan dalam penggunaan sistem komputerisasinya untuk meminimalisir terjadinya human error. Kata Kunci: Sistem Informasi Akuntansi Penjualan Kredit, Sistem Akuntansi This study aims to determine whether the application of the credit sales accounting information system at PT Hino Finance Indonesia is in accordance with the existing procedures in the company and how effective the credit sales accounting information system at PT Hino Finance Indonesia is. This research is a case study using descriptive method. The steps used to achieve the objectives of this research are interview, observation, and documentation data collection techniques so that it can be described that the credit sales accounting information system at PT Hino Finance Indonesia has been running in accordance with theory and practice seen from the related functions and effectiveness of the sales accounting information system. The analysis of the application of the credit sales accounting system was carried out to find out the shortcomings of the system. From the results of the research analysis showed that the application of the credit sales accounting information system that was applied was in accordance with the company's operational standards and was quite effective although improvements were still needed in the use of the computerized system to minimize the occurrence of human error. Keywords: Credit Sales Accounting Information System, Accounting System

Item Type: Thesis (S1)
NIM/NIDN Creators: 43216110367
Uncontrolled Keywords: Keywords: Credit Sales Accounting Information System, Accounting System Kata Kunci: Sistem Informasi Akuntansi Penjualan Kredit, Sistem Akuntansi
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ALFINA DHEA NOVA
Date Deposited: 05 Jan 2023 07:43
Last Modified: 05 Jan 2023 07:43
URI: http://repository.mercubuana.ac.id/id/eprint/73077

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