scholarly journals ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN LISTRIK UNTUK PERENCANAAN DAN PENGENDALIAN BISNIS DI PT. PLN (PERSERO) CABANG MANADO SELATAN

2019 ◽  
Vol 14 (2) ◽  
Author(s):  
Dian Christin Mailakay ◽  
Harijanto Sabijono ◽  
Heince R. N Wokas
Keyword(s):  
Information System ◽  
Descriptive Analysis ◽  
Accounting Information ◽  
Qualitative Approach ◽  
Business Planning ◽  
Accounting Information System ◽  
Major Activity ◽  
Planning And Control ◽  
Sales Process ◽  
And Control

Every company always needs a sales accounting information system because sales are a major activity in the company. A good sales accounting information system must be accompanied by effective business planning and control. With the existence of business planning and control in the company PT.PLN can make the company more focused in conducting the electricity sales process to get profit. The research aims to analyze the electricity sales accounting information system for business planning and control at PT. PLN (Persero) Branch of South Manado whether it has been effective or not. The method used in this research is descriptive analysis with a qualitative approach. The data taken in this study is the report on the results of electricity sales in January-December 2018. The electricity sales information system from planning to being realized has been effective then it can be concluded that the electricity sales accounting information system for business planning and control is running well and has been running well according to company needs.

scholarly journals EVALUASI DAN DESAIN SISTEM INFORMASI AKUNTANSI PEMUNGUTAN DAN PENYETORAN PPN DALAM UPAYA MENINGKATKAN EFISIENSI KINERJA SUBDINAS PERPAJAKAN PADA PT. PELABUHAN INDONESIA III (PERSERO) CABANG TANJUNG PERAK

2017 ◽  
Vol 1 (1) ◽  
Author(s):  
Anindya Retno Wardhani ◽  
A.A Gde Satia Utama
Keyword(s):  
Information System ◽  
Accounting Information ◽  
Data Entry ◽  
Qualitative Approach ◽  
Real Problem ◽  
Research Subject ◽  
Case Study Method ◽  
Accounting Information System ◽  
The Government

Branch of PT Pelabuhan Indonesia III (Persero) in Tanjung Perak is one of the institution body that appointed by the Government to carry out the collection and remittance of WAPU VAT according to PMK No. 85 / PMK.03 / 2012 (amended by PMK No. 136 / PMK.03 / 2012). WAPU VAT collection and deposit system are inefficient because it requires a lot of time and effort when it comes to input the data entry of tax invoice, printing Tax Deposit and sent it to Bank Perception. Three steps activities need to be done more than once. Therefore, Branch of PT Pelabuhan Indonesia III (Persero) in Tanjung Perak need the collection and remittance of the WAPU VAT system that sufficient to improve the efficiency of tax suboffices performance.This research aims to design the accounting information system for collecting and depositing process WAPU VAT. WAPU VAT Deposit using e-tax payment application are expected to overcome the problems that will arise in the WAPU VAT system deposit.Exploratory qualitative approach with case study method chosen in order to dig up the real problem occurs and find a solution. This research are expected to contribute significantly towards Branch of PT Pelabuhan Indonesia III (Persero) in Tanjung Perak as a research subject. In addition, the implementation of draft e-tax application payment system are expected to improve efficiency process of collection and remittance of WAPU VAT. Keyword : System Design, Wapu VAT, Efficiency, e-tax payment

scholarly journals PERANCANGAN SISTEM PELAPORAN AKUNTANSI PADA USAHA MIKRO KECIL MENENGAH (UMKM) SESUAI DENGAN SAK-ETAP DI WILAYAH MALANG (Studi Kasus pada Resto Gama Malang)

2018 ◽  
Vol 1 (1) ◽  
pp. 35
Author(s):  
Intan Rachmawati A
Keyword(s):  
Economic Growth ◽  
Information System ◽  
Data Analysis ◽  
Accounting Information ◽  
Financial Statements ◽  
Qualitative Approach ◽  
Accounting System ◽  
Actual Situation ◽  
Accounting Information System ◽  
Accounting Information Systems

The purpose of this research is to know about the application of accounting information system and reporting from Resto Gama. Resto Gama is a retoran or restaurant business that coincided in Watu Gong Malang city, started in design in 1993 and started operating in 1994 in Jember. The purpose of this restaurant opening to serve the high interest of the community, especially Brawijaya students in the field of culinary or culinary. This research uses descriptive qualitative approach where data will be analyzed descriptively from interview, and note from result of observation. Notes will be analyzed to systematically describe the focus of research which includes the design of accounting information systems and the draft of financial statements in accordance with the standards. Data analysis aims to describe the actual situation in the field. From the results of this study shows that the system is done by restaurant gama still less and should be evaluated. There is still a merger of jobdesk applied by gama. The accounting system at the restaurant is also less effective to run. This can be seen from the development and economic growth of Resto Gama Watugong which is considered slow.

ANALYSIS AND DESIGN CASH SALES ACCOUNTING INFORMATION SYSTEM AT UTAMA ALUMINIUM STORES

2018 ◽  
Vol 23 (3) ◽  
pp. 258-273
Author(s):  
Azhelia Syafira ◽  
Lana Sularto
Keyword(s):  
Information System ◽  
Descriptive Analysis ◽  
Accounting Information ◽  
Secondary Data ◽  
Flow Diagram ◽  
Primary Data ◽  
Design Stage ◽  
Analysis Tool ◽  
Accounting Information System ◽  
Analysis And Design

This research was conducted at Utama Aluminum Store which is a company engaged in general trading or general supplier and manufacture of various doors, frames, windows, X Panda, mosquito wire, and window displays. The purpose of this study was to determine and evaluate the cash sales accounting information system that was running at Utama Aluminum Store and to provide an alternative design of cash sales accounting information systems at Utama Aluminum Store. The data used in this study are primary data obtained directly from Utama Aluminum Store and secondary data obtained in the form that has been in the form of publications. The analytical tool used in this study is a qualitative descriptive analysis tool by analyzing the system using the COSO method, which then continues the conceptual design phase by designing a document flow chart (flowchart), Data Flow Diagram (DFD), Entity Relationship Diagram (ERD), Normalization. After that proceed to the physical design stage but only limited to designing database design, input, and output design. Based on the results of the study, the researchers found that the cash sales system run by the company was less effective because there were still a number of tasks in the sales section, and the warehouse section, and also the documents used were still not meeting the system requirements. In addition, the resulting report is a sales report that is only recorded in a book that can cause the resulting report to be ineffective and cause fraud. Furthermore, the researchers designed a cash sales accounting information system that is able to overcome these weaknesses and shortcomings. Keywords: Analysis, Accounting Information System, Cash Sales, Design

scholarly journals EVALUASI EFEKTIVITAS PENGENDALIAN INTERN SISTEM INFORMASI AKUNTANSI PENGGAJIAN RSUP. PROF. DR. R. D. KANDOU MANADO

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Richard Antonio Rompas ◽  
Sifrid Pangemanan ◽  
Meily Kalalo
Keyword(s):  
Information System ◽  
Information Systems ◽  
Internal Control ◽  
Descriptive Analysis ◽  
Accounting Information ◽  
Accounting System ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Regular Monitoring ◽  
Incoming Information

Accounting information systems is a supportive factor in the companny’s performance. Company will require SIA in this time because SIA provide financial effectively and efficiently. The purpose of this study is to determine whether the effectiveness of internal control payroll accounting information system RSUP. Prof. Dr. R. D. Kandou Mando has gone well. The author uses descriptive analysis where research start by collecting and sifting through incoming information thoroughly and detail later elaborated in order to obtain a clean picture. The results of the study concluded that the payroll accounting system implemented by RSUP. Prof. Dr. R. D. Kandou Manado already have a good system and effective and meet the element  of internal control to improve companny’s performance. But thare are very few weaknesses that auditing section not conducting regular monitoring three months once.Keywords: Accounting information system, payroll, effectiveness of internal control

scholarly journals Peranan Sistem Informasi Akuntansi Piutang Terhadap Pengendalian Piutang (Studi Kasus Pada Pt. Arwinda Perwira Utama)

2019 ◽  
Vol 7 (1) ◽  
pp. 192-172
Author(s):  
Andryan Elfani J.K ◽  
Yayuk Nurjanah ◽  
Aang Munawar
Keyword(s):  
Information System ◽  
Internal Control ◽  
Process Management ◽  
Accounting Information ◽  
Business Continuity ◽  
Accounting Information System ◽  
Business World ◽  
Collection Process ◽  
Sales Process ◽  
The Relationship

Knowledge and technology today is rapidly developing, resulting in a very tight competition in the business world. Firms that can stand should be able to survive by various means. There are several ways to maintain the company's business continuity, one of which is by paying close attention to the system run in the company. One of the systems that must be considered is the sales system and the collection process of receivables. This is because sales are activities that will generate income or profit into the company for further business continuity. In the receivables collection process, management will have to address the issue in the billing process because it will determine if the returns. The purpose of this study is to identify the accounting information system of receivables, to identify  the accounting information system on billing process of receivables, and accounting information system on collection process of receivables at PT. Arwinda Perwira Utama. The author conducted research at PT Arwinda Perwira Utama - Bogor. The results of research show that the company has run a fairly proper sales accounting information system in the collection process of receivables, because it has an appropriate internal control elements. However, there are still some activities and functions that need to be address immediately, such as sales function, credit authorization function, and collection function. In addition, there are documents that still do not use printed serial number. The relationship between the sales process and the billing process has been quite well-synchronized, and it can be seen from the turnover of receivables.    

scholarly journals ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN PADA PT DAYA ANUGERAH MANDIRI MANADO

2021 ◽  
pp. 17-21
Author(s):  
Vera Bawimbang ◽  
Linda Tanor ◽  
Hennij Lenny Suot
Keyword(s):  
Information System ◽  
Accounting Information ◽  
Accounting Information System ◽  
Analysis Techniques ◽  
Sales Process ◽  
System Information ◽  
Using Data ◽  
Reported Data ◽  
A Company ◽  
Research Type

ABSTRAK Penelitian ini bertujuan untuk mengetahui bagaimana sistem informasi akuntansi disebuah perusahaan. Penelitian ini dilakukan di PT. Daya Anugerah Mandiri Manado. Dalam penelitian ini digunakan jenis penelitian kualitatif dengan data diperoleh langsung melalui observasi dan wawancara langsung dengan pihak terkait. Dengan menggunakan teknik analisis data menurut  Miles dan Huberman, hasil penelitian ini ditujukan langsung pada proses penjualan yang sudah memakai system informasi. System informasi terkomputerisasi yang dipakai dalam perusahaan dimana system informasi yang digunakan menggunakan jaringan internet/online. Namun saat observasi langsung dilakukan membuktikan bahwa perusahaan belum bisa menjalankan sistem informasi akuntansi penjualan secara efektif dan efisien karena masih ada kendala jika jaringan sedang offline dan akan memberikan kesulitan bagi karyawan untuk menginput data dan pelaporan. Kata Kunci: Sistem Informasi Akuntasi, Penjualan, Komputerisasi   ABSTRACT                This research aims to find out how accounting information system in a company. This research was conducted at PT. Daya Anugerah Mandiri Manado. In this research, qualitative research type with data obtained directly through observation and direct interview with related parties. Using data analysis techniques according to Miles and Huberman, the results of this study are directed to the sales process that already uses the information system. Computering information system by using in a company, the system is network/online. In lived observation was showed the company can't operated the system by using effective and efficient. Therefore, the company was have problem when the network is offline and it was made staff has difficulty to process input and reported data.  Keywords : System Information Accounting, Sale, Computering

scholarly journals Analysis Of Accounting Information System In Merchantability Inventory With Fifo And Average Method At Pt. Main Dennis

2021 ◽  
Vol 2 (5) ◽  
pp. 1836-1840
Author(s):  
Dwi Kartinah
Keyword(s):  
Information System ◽  
Descriptive Analysis ◽  
Accounting Information ◽  
Secondary Data ◽  
Primary Data ◽  
Accounting Information System ◽  
Food Ingredients ◽  
Analysis Techniques ◽  
A Company ◽  
Computerized System

The author chose PT Dennis Utama as the object of research. PT Dennis Utama is a company that distributes food ingredients, namely rice. Researchers obtained primary data from interviews by the sales department of PT Dennis Utama and secondary data from literature studies using flowchart and descriptive analysis techniques. The analysis used is the FIFO and AVERAGE methods. The aim is to find out the results of the analysis of the merchandise inventory accounting information system at PT Dennis Utama with the FIFO and AVERAGE methods. The results of this study are in the form of flowcharts and descriptive results. Based on the results of the research that PT Dennis Utama uses the FIFO and AVERAGE methods which are quite good, there are only a few shortcomings, namely sometimes there is still a little buildup of goods so that merchandise is damaged and also the company has not implemented a computerized system in its company activities.

scholarly journals Audit Sistem Informasi Akuntansi Siklus Pengeluaran pada PT. Lagio Furniture

2014 ◽  
Vol 5 (2) ◽  
pp. 510
Author(s):  
Aries Wicaksono
Keyword(s):  
Information System ◽  
Information Systems ◽  
Accounting Information ◽  
Management Control ◽  
Accounting System ◽  
Accounting Information System ◽  
Control Plan ◽  
Accounting Information Systems ◽  
Technological Developments ◽  
And Control

Rapid technological developments make the whole thing easier. Many companies also take advantage of these technological developments. Similarly, the corporate accounting system that uses the benefits of information technology in the form of Accounting Information Systems (AIS). PT. Lagio Furniture is amanufacturing company that produces furniture for the premium class. Information system is an important part that helps the company's operations become more effective and efficient, therefore it is important for information systems running properly.This research aimed to audit the general control and applications control on the expenditure cycle accounting information system at PT. Lagio Furniture. This type of audit is audit around the computer. And then also collecting data through observation and interviews with relevant parties. Results of thereserarch is the expenditure cycle accounting information system at PT. Lagio Furniture was good. But there is still need to be improved in the control plan security, operational management control, and control inputs.

ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN INTERNAL PEMBIAYAAN MURA>BAHAH DI BANK SYARIAH

2017 ◽  
Vol 4 (2) ◽  
pp. 345-376
Author(s):  
Wartoyo Wartoyo ◽  
Nova Gina Meutia
Keyword(s):  
Information System ◽  
Information Systems ◽  
Internal Control ◽  
Descriptive Analysis ◽  
Accounting Information ◽  
Management Control ◽  
Control Environment ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Branch Office

Lembaga keuangan khususnya perbankan merupakan lembaga yang menganut prinsip kehati-hatian (prudential principe) terutama dalam hal penyaluran pembiayaan kepada nasabah. Hal ini berlaku juga bagi perbankan syariah yang secara konsep dan prinsipnya sama dengan perbankan konvensional dalam hal penerapan sisem informasi akuntansi. Sistem informasi akuntansi di perbankan lebih dimaksudkan untuk melakukan sistem pengawasan, kontrol dan evaluasi terhadap pembiayaan yang disalurkan, supaya lebih efektif dan terkendali. Penelitian ini bertujuan untuk mengetahui penerapan sistem informasi akuntansi dalam menunjang efektivitas pengendalian internal pembiayaan murabahah pada PT Bank BNI Syariah Kantor Cabang Cirebon. Penelitian ini menggunakanmetode kualitatif dengan analisis deskriptif. Berdasarkan hasil penelitian dan pembahasan dapat disimpulkan bahwa penerapan sistem informasi akuntansi pembiayaan mura>bahah} sudah diterapkan oleh PT Bank BNI Syariah kantor cabang Cirebon dan telah memadai serta memenuhi unsur-unsur sistem informasi akuntansi. Sedangkan pengendalian internal dapat dikatakan telah efektif. yang terdiri dari komponen pengendalian internal yaitu lingkungan pengendalian, penaksiran risiko, informasi dan komunikasi, aktivitas pengendalian dan pemantauan. Dalam praktiknya pada pembiayaan, hanya saja lingkungan pengendalian pada manajemen selalu menetapkan target pembiayaan yang tinggi sehingga karyawan bisa saja mengabaikan prosedur atau peraturan yang telah ditetapkan pada  Bank. Dan penerapan sistem informasi akuntansi dalam menunjang efektivitas pengendalian internal pembiayaan mura>bahah} diukur dari NPF pada Bank BNI syariah Kantor Cabang Cirebon menunjukkan tingkat NPF yang berfluktuatif namun masih dibawah standar BI yaitu 5%. Financial institutions, especially banks, are the institutions that embrace the prudential principle, especially in terms of the distribution of funding to customers. This principle is also applied by Islamic banks, which have the same concepts and principles as conventional banks in terms of the application of accounting information system. Accounting information system in banking is intended to monitor, control, and evaluate the system of finance distribution to make it more effective and controlled. This study was aimed at determining the application of accounting information systems to support the effectiveness of internal controls of murabaha financing at PT Bank BNI Syariah Branch Office Cirebon. This study used a qualitative method and descriptive analysis. Based on the research findings and discussion, it can be concluded that the accounting information system of murabaha financing has been applied by PT Bank BNI Syariah Branch Office Cirebon and has been adequate and met the elements ofaccounting information systems. Meanwhile, internal control is considered to be effective, consisting of components of internal control, namely the control environment, risk assessment, information and communication, and controlling and monitoring activities. However, in financing practices, management control environment always sets high targets of financing transaction that drive the employees to ignore the procedures or rules set by the Bank. In addition, application of accounting information systems in supporting the effectiveness of internal control of murabaha financing, which is measured by NPF, at Bank BNI sharia Cirebon Branch Office shows that fluctuative level but still below BI standard of 5%.

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