EVALUASI SISTEM INFORMASI AKUNTANSI ATAS PENJUALAN KREDIT  PT. XYZ (DEALER RESMI MITSUBISHI CABANG SEMARANG)

This study to evaluate the application of accounting information system of credit sales in an effort to improve internal control that has been carried out by PT. XYZ (Mitsubishi Official Dealer Semarang Branch) is a company engaged in the trading business. The method used in this research is descriptive qualitative method using data collection techniques such as observation, interviews, and documentation. The results showed that the accounting information system of credit sales implemented by PT. XYZ (Mitsubishi Official Dealer Semarang Branch) has presented the information needed by the company precisely and accurately although there are still weaknesses that need to be addressed, like the separation of cash receipts and recording functions, and the separation of sales admin and stock admin functions. But overall internal control at PT. XYZ (Mitsubishi Official Dealer Semarang Branch) is adequate because it meets the elements of internal control.

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ANALYSIS OF ACCOUNTING INFORMATION SYSTEM DISTRIBUTION OF BOP RA FUND (CASE STUDY ON RA PERWANIDA KARANGREJO 02)

AKUNTABILITAS Jurnal Ilmiah Ilmu-Ilmu Ekonomi ◽

10.35457/akuntabilitas.v12i1.804 ◽

2019 ◽

Vol 12 (1) ◽

pp. 95-104

Author(s):

Nur Ika Mauliyah ◽

Dwinda Agus Prastiwi

Keyword(s):

Information System ◽

Qualitative Method ◽

Accounting Information ◽

Accounting Information System ◽

Technical Guidance ◽

Descriptive Qualitative

The purpose of this study is to analyze the accounting information system of BOP RA funds distribution, the existence of accounting information system in the distribution of funds BOP RA as accounting information system has been run effectively as a provider of information. Analyzing the accounting information system conducted on the distribution of BOP RA funds. This research uses descriptive qualitative method that describes thoroughly to the implementation of accounting information system applied at school RA X and compared with technical guidance as well as theories related to accounting information system, so that it can produce result desired by researcher. The results of this study indicate that the accounting information system channeling BOP RA funds are in conformity with the reference and rules but not yet the formation of flowchart.

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ANALISIS SISTEM AKUNTANSI PENGGAJIAN DAN PENGUPAHAN PADA PT. X

Accounting and Management Journal ◽

10.33086/amj.v5i2.2170 ◽

2021 ◽

Vol 5 (2) ◽

pp. 36-43

Author(s):

Merin Krisdayanti ◽

Nanik Kustiningsih

Keyword(s):

Information System ◽

Data Analysis ◽

Qualitative Data ◽

Accounting Information ◽

Accounting System ◽

Accounting Information System ◽

Descriptive Research ◽

Using Data ◽

A Company ◽

Data Analysis Methods

The accounting information system for contracts and wages is very important for a company which can assist in making decisions and archieving the implementation of payroll and wages for employees. The goal is to be able to find out how the implementation of the accounting system for payroll and wages at PT. X. This type of research used in this research is descriptive research using data analysis methods, namely qualitative data analysis. This study aims to identify and analyze the payroll and wage accounting information system at PT. X. The results of this analysis indicate the payroll and wages accounting information system at PT. X which is still not supportive, as well as the lack of supervision on the attendance list of employees, this shows the weakness that accours in the company PT. X.

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Evaluasi Penerimaan Kas Terhadap Pendapatan Pada PT.Suryagita Nusaraya Cargo Cabang Maumere

Journal of Economic Bussines and Accounting (COSTING) ◽

10.31539/costing.v4i1.1370 ◽

2020 ◽

Vol 4 (1) ◽

pp. 224-235

Author(s):

Emilianus Eo Kutu Goo ◽

Maria Nona Dince ◽

Walter Obon ◽

Magdalena Samosir ◽

Yoseph Darius Purnama Rangga

Keyword(s):

Information System ◽

Internal Control ◽

Qualitative Method ◽

Accounting Information ◽

Research Data ◽

Financial Data ◽

Accounting Information System ◽

Accounting Information Systems ◽

Package Delivery ◽

Cash Receipt

An accounting information system is a collection of various resources, both human and equipment, which are specially designed to assist processing to convert financial data and other data into information. This study aims to determine whether the accounting information system for cash receipts for package delivery revenue at PT.Suryagita Nusaraya is adequate. The analytical method used is descriptive qualitative method. Research data obtained from interviews, observation and documentation. The results showed that the functions, documents, accounting records, and cash receipts accounting information system procedures were still inadequate. The existing functions are based on theory, but in carrying out their functions there is no separation of duties. The documents used are incomplete because the company did not make a packing slip. Accounting records and cash receipt procedures have been implemented properly. The results also show that the main elements of internal control that support the cash receipt process have not been implemented properly. Keywords: Accounting Information Systems, Cash Receipts

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ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN PADA PT DAYA ANUGERAH MANDIRI MANADO

Jurnal Akuntansi Manado (JAIM) ◽

10.53682/jaim.v1i3.527 ◽

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

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Analisis Penerapan Sistem Informasi Akuntansi Penggajian Dalam Menunjang Efektivitas Pengendalian Internal Penggajian

Jurnal Ilmiah Akuntansi Kesatuan ◽

10.37641/jiakes.v6i2.136 ◽

2018 ◽

Vol 6 (2) ◽

pp. 094-103

Author(s):

Yayang Intishar ◽

Muanas .

Keyword(s):

Information System ◽

Internal Control ◽

Manufacturing Industry ◽

Accounting Information ◽

Primary Data ◽

Accounting Information System ◽

Accounting Information Systems ◽

Descriptive Research ◽

System A ◽

A Company

One that influences the success of the company is the system applied to the company, the payroll accounting information system. A payroll accounting information system is very influential for companies to support the effectiveness of internal control. The author conducted research at PT. Dwi Prima Rezeky, a company engaged in the manufacturing industry. The purpose of this study was to find out the description of salary payment transactions and to find out the application of payroll accounting information systems to support the effectiveness of internal control.This type of research is a type of descriptive research that uses primary data such as the results of interviews with companies and secondary such as organizational structure. Data collection techniques are carried out using observation, interview, and literature techniques. The data analysis method used is a descriptive method. The study was conducted at PT. Dwi Prima Rezeky is located on Jl. Raya Pemda Keradenan No. 12 Cibinong-Bogor.The results of this study indicate that PT. Dwi Prima Rezeky has implemented a payroll accounting information system already good enough because it has implemented the elements of an adequate accounting information system so as to support the effectiveness of internal control. However, in internal control, there are still a number of functions and systems of authorization that have not been implemented, namely the function of making salary lists and salary payments carried out by the financial function and the payroll is not checked again and not re-authorized by the accounting.

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ANALYSIS OF INTERNAL CONTROL OF INVENTORY ACCOUNTING INFORMATION SYSTEM AT PT. ANDRE LAURENT

Dinasti International Journal of Education Management And Social Science ◽

10.31933/dijemss.v1i1.38 ◽

2019 ◽

Vol 1 (1) ◽

pp. 73-86

Author(s):

Muchamad Aqil Nugroho

Keyword(s):

Information System ◽

Internal Control ◽

Research Method ◽

Accounting Information ◽

Accounting Information System ◽

Accounting Information Systems ◽

The Difference ◽

Operational Activities ◽

First In First Out ◽

A Company

Accounting information system (AIS) is used to assist data processing in a company with the aim to optimize the performance of employees based on the duties and responsibilities of each employee. PT Andre Laurent currently still has obstacles in recording its inventory that causing the difference of inventory stock. This study aims to analyze the procedures of accounting information systems and implementation of internal controls in the company and to design proposals and also to implement a good accounting information system for the company. The research method used in this research is qualitative research method, data collection method by interview, observation or direct observation to the company, documentation and questionnaire is distributed to users of accounting information system proposed based on the discussion. The results of the research are such as the application of FIFO (First-In First-Out) method to inventory recording, improvement of procurement and expenditure procedures, and implementation of Accurate 5 Education Software that will optimize the company's operational activities.

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ANALISIS EFEKTIVITAS SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL PERKREDITAN PADA PT. BANK PEMBANGUNAN DAERAH PAPUA CABANG MANADO

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.13.04.21415.2018 ◽

2018 ◽

Vol 14 (1) ◽

Author(s):

Sonaria Krar ◽

Jantje J. Tinangon ◽

Hendrik Gamaliel

Keyword(s):

Information System ◽

Internal Control ◽

Qualitative Method ◽

Research Study ◽

Accounting Information ◽

Accounting System ◽

Accounting Information System ◽

Other Information ◽

Regional Bank ◽

Survey Interviews

A good Accounting Information System can help company to provide the company’s need for other information related to busyness process that exist within the company. This research study at PT. Regional bank development papua branch manado.This study aims to know effectiveness of information accounting system and internal control of kredit on PT.regional bank development papua branch manado.This study used a deskriptive qualitative method is a method that is done by classifying data and inormation which is obtained by various technicques such as survey, interviews, and others. So get a relevant conclusion.The results of the analysis of the conclusion that the information system and internal control of PT. bank Papua manado branch has been running well, and in accordance with procedures that have been set by the bank indonesian. Allready meet the characteristics and elements of internal control.Keywords : Information Accounting System, Internal control, Credit.

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ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI DALAM MENDUKUNG PENGENDALIAN INTERNAL PEMBERIAN KREDIT PADA PT. BANK TABUNGAN NEGARA (BTN) DI KOTA BANDA ACEH

Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi ◽

10.24815/jimeka.v4i4.15320 ◽

2020 ◽

Vol 4 (4) ◽

pp. 594-601

Author(s):

Resti Febi Purwono ◽

Rudy Fachruddin

Keyword(s):

Qualitative Research ◽

Information System ◽

Data Collection ◽

Internal Control ◽

Research Method ◽

Accounting Information ◽

Accounting Information System ◽

Accounting Information Systems ◽

Data Collection Technique ◽

Banda Aceh

This study aims to analyze the future of accounting information systems in supporting the internal control of lending carried out by PT Bank Tabungan Negara Banda Aceh Branch. The type of investigation in this study is qualitative research, while the research method that used in this study is descriptive. The data collection technique in this study is through interviews and documentation.The credit accounting information system which implemented by PT Bank Tabungan Negara (BTN) Banda Aceh is adequate and the credit accounting information system has played a role in supporting internal control, and internal control at Bank BTN Banda Aceh has been running effectively

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ANALISIS SISTEM INFORMASI AKUNTANSI PERSEDIAAN PELUMAS (STUDI KASUS PADA PT. FAJAR INDAH KUSUMA)

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.12.01.17200.2017 ◽

2017 ◽

Vol 12 (01) ◽

Author(s):

Andini Tirta Cricela Suleman ◽

Jantje J. Tinangon ◽

Winston Pontoh

Keyword(s):

Information System ◽

Information Systems ◽

Internal Control ◽

Small And Medium Enterprises ◽

Accounting Information ◽

Accounting Information System ◽

Accounting Information Systems ◽

Data Collection Technique ◽

Medium Enterprises ◽

A Company

Accounting Information System is an important thing owned by a company because the purpose and accounting information system is to provide information for users of accounting information that investors and other users inventory is one important component for a good company small and medium enterprises, and large companies. Because seen from the existing theory of inventory accounting information systems can provide many benefits for companies, especially PT. Fajar Indah Kusuma. The purpose of this study is to analyze whether the accounting information system inventory at PT. Fajar Indah Kusuma is adequate in the hope to provide benefits for the company, researchers and other parties. The method used in this research is the type of qualitative research that presents in the form of descriptive. While the data collection technique is done by direct survey to PT. Fajar Indah Kusuma and conducting interviews from several resource persons in the company. From the results of the study can be concluded that PT. Fajar Indah Kusuma not have adequate accounting information systems inventory where there are still short comings in the separator function dan internal control. The authors suggest that companies make impovements and evaluations on the system of divison of function and internal controls in order to run according to the system and efficient.Keywords : Analysis, accounting information systems, inventory

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PERANCANGAN SISTEM INFORMASI AKUNTANSI KEUANGAN PADA PUSAT KAJIAN ZAKAT DAN WAKAF (LAZ)

El Muhasaba Jurnal Akuntansi ◽

10.18860/em.v6i2.3903 ◽

2016 ◽

Vol 6 (2) ◽

pp. 208

Author(s):

Wuryaningsih Wuryaningsih ◽

Yuniarti Hidayah

Keyword(s):

Information System ◽

Qualitative Method ◽

Accounting Information ◽

Organization Structure ◽

Job Description ◽

Accounting Information System ◽

Financial Report ◽

Operational Procedure ◽

Descriptive Qualitative

Abstract This present study aims to design accounting information system for Lembaga Amil Zakat (LAZ) Malang. In this study the researcher compared between theory which is suggested by several experts and the practices implemented by LAZ, also gave recommendation toward the accounting information system in LAZ Malang.This study used descriptive qualitative method. The objective of this study is to describe the focus of study systematically. The data was obtained by observing the location of research, interviewing, and evaluating on the document which was related to accounting information system. The data which were obtained covered LAZ’s profile, structure of organization, job description, Standard Operational Procedure (SOP) of LAZ, documentation of transaction, financial report and other relevant documents.The result of this study shows that accounting information system in LAZ has been operated in general. However, the documentation of the system is not well. There are several Improvements that should be done, such us adjustment of organization structure and job description,segregation of duty, clear authority and responsibility, standard journal, application of chart account, accounting authority.Abstrak Penelitian ini bertujuan merancangkan sistem infomasi akuntansi Lembaga Amil Zakat (LAZ) yang berada di Kota Malang. Pembahasan dilakukan dengan cara membadingkan antara teori yang dikemukakan para ahli dengan pelaksanaan yang ada di LAZ, serta memberikan rekomendasi perbaikan terhadap sistem informasi akuntansi yang disesuaikan dengan keadaan LAZ di Kota Malang. Penelitian ini menggunakan pendekatan deskriptif kualitatif, tujuannya adalah menggambarkan secara sistematis tentang fokus penelitian. Data diperoleh melalui observasi ke lokasi penelitian, wawancara, dan evaluasi terhadap dokumen yang terkait dengan sistem informasi akuntansi. Data diperoleh dalam bentuk profil singkat LAZ , struktur organisasi, Job Description, Standart Operational Procedure (SOP) LAZ, formulir-formulir yang terkait dokumentasi transaksi, laporan keuangan dan dokumen lainnya yang diperlukan.Hasil penelitian menunjukkan bahwa secara umum LAZ telah memiliki sistem informasi akuntansi, namun sistem tersebut belum terdokumentasi dengan baik, serta ada beberapa perbaikan yang harus dilakukan, diantaranya, penyesuaian struktur organisasi dengan uraian job description, pemisahaan tugas, wewenang dan tanggung jawab yang jelas, jurnal, penerapan kode rekening, kebijakan akuntansi.

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