ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN KREDIT PADA PT.MALINDO IMAGING TECHNOLOGIES (Studi Kasus)

DARMAWAN, RAHMAT (2020) ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN KREDIT PADA PT.MALINDO IMAGING TECHNOLOGIES (Studi Kasus). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

Penulisan skripsi ini dibuat melalui penelitian yang dilakukan pada PT. Malindo Imaging Technologies dengan tujuan untuk meneliti Sistem Iinformasi Akuntansi penjualan kredit. Landasan teori yang digunakan adalah mengenai acuan pengertian tentang sistem, informasi, akuntansi, sistem informasi, sistem akuntansi, sistem informasi akuntansi penjualan dan pengendalian intern. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif, agar dapat mendiskripsikan dan menganalisis secara jelas dan rinci sistem informasi akuntansi penjualan kredit dan dari data yang didapatkan dari PT. Malindo Imaging Technologies. Dalam penelitian kualitatif, pengumpulan data yang diambil adalah sesuai dengan fakta-fakta yang ditemukan pada saat penelitian di lapangan. Hasil dari penelitian ini menyatakan bahwa penerapan system informasi akuntansi yang dijalankan perusahaan telah cukup memadai, hanya saja masih ada kekurangan yakni masih adanya karyawan yang melakukan double job. Unsur pengendalian internal yang dilaksanakan PT. Malindo Imaging Technologies belum sepenuhnya efektif, karena masih adanya beberapa prinsip Commitee of sponsoring organization of the treadway commission (COSO) yang tidak terpenuhi diantaranya risk assessment PT. Malindo Imaging Technologies belum melakukan hal ini, pengendalian risiko bisa mencegah kegagalan sehingga peningkatan laba bisa dilakukan atau setidaknya kerugian perusahaan tidak terlalu besar. Penilaian risiko dilakukan untuk menilai dan mengukur seberapa besar kejadian atau keadaan yang bisa mengganggu pencapaian tujuan. Kata kunci : Sistem informasi akuntansi penjualan, pengendalian internal. This thesis writing was made through research conducted at PT. Malindo Imaging Technologies with the aim to examine the Accounting Sales Information Information System. The theoretical basis used is the reference understanding of systems, information, accounting, information systems, accounting systems, sales accounting information systems and internal control. This study uses a qualitative method with a descriptive approach, in order to be able to describe and analyze clearly and in detail the accounting information system for credit sales and from data obtained from PT. Malindo Imaging Technologies. In qualitative research, data collection taken is in accordance with the facts found at the time of research in the field. The results of this study state that the application of accounting information systems that are run by the company has been quite adequate, it's just that there are still shortcomings, namely the existence of employees who do double jobs. The element of internal control implemented by PT. Malindo Imaging Technologies has not been fully effective, because there are still some principles of the Committee of sponsoring organization of the treadway commission (COSO) that have not been fulfilled, including risk assessment of PT. Malindo Imaging Technologies has not done this, risk control can prevent failure so that an increase in profits can be done or at least the company's losses are not too large. Risk assessment is carried out to assess and measure the magnitude of events or circumstances that could interfere with the achievement of objectives. Keyword : Accounting Informastion System, Internal Control.

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