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.

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

Analysis and Evaluation of Internal Control Accounting Information System for Purchase of Merchandise and Cash Disbursements at PT Bali Kulina Utama According to the COSO Framework Approach

2021 ◽  
Vol 4 (2) ◽  
pp. 168-172
Author(s):  
Nyoman Tri Krismahayani ◽  
◽  
I Ketut Parnata ◽  
I Ketut Suwintana ◽  
◽  
...  
Keyword(s):  
Information System ◽  
Internal Control ◽  
Descriptive Analysis ◽  
Accounting Information ◽  
Secondary Data ◽  
Primary Data ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Analytical Technique ◽  
Framework Approach

This study aims to evaluate the internal control of the accounting information system for the purchase of merchandise inventory and cash disbursements at PT Bali Kulina Utama. The results of this study are expected to provide constructive suggestions in improving the implementation of controls that can minimize the potential for fraud and fraud in the company's activities at PT Bali Kulina Utama. This type of research is a case study using two types of data, namely primary data and secondary data. Data collection techniques used are observation, interviews and documentation. The analytical technique used is descriptive analysis technique, namely by explaining the accounting information system for the purchase of merchandise inventory and cash disbursements and comparative analysis techniques, namely by comparing the implementation of internal control accounting information systems at PT Bali Kulina Utama with the theory of internal control according to the COSO Framework approach. The results of this study indicate that the accounting information system for the purchase of merchandise inventory and cash disbursements has three activities originating from ordering, receiving, storing and disbursing cash. The results of the evaluation of the implementation of the accounting information system internal control at PT Bali Kulina Utama are not fully in accordance with the five components of the COSO Fraework internal control. Four of the five components that are not in accordance with the COSO Framework are the internal control environment, risk assessment and risk response, control and monitoring activities. An adequate component is the information and communication component.

scholarly journals ANALYSIS OF APPLICATION OF ACCOUNTING INFORMATION SYSTEM IN PROCESSING SALES TRANSACTION AT PT. DAIHATSU ASTRA MOTOR SISINGAMANGARAJA

2021 ◽  
Vol 1 (2) ◽  
pp. 361-364
Author(s):  
Budiman Rosyadi Nasution
Keyword(s):  
Information System ◽  
Internal Control ◽  
Quantitative Methods ◽  
Control Structure ◽  
Accounting Information ◽  
Secondary Data ◽  
Spare Parts ◽  
Financial Ratios ◽  
Primary Data ◽  
Accounting Information System

This study aims to examine the sales accounting information system implemented by PT Daihatsu Astra Motor Sisingamangaraja. Then it can be identified whether the information system has been implemented according to the right internal control structure or not and to determine the company's development through financial ratios that are limited to the sales department. This type of research is a case study, which contains exposure or relevant data from the results of research on the object. Qualitative methods are used in flowchart analysis and quantitative methods are used to calculate financial ratios that are limited to sales. Primary data is data that comes from the original source and is collected specifically for the purposes of the research being conducted. Secondary data is data produced by companies such as financial statements and accounting records. Data collection methods are interviews and direct observation. The results of this study are overall PT Daihatsu Astra Motor Sisingamangaraja has carried out car sales activities, spare parts / spare parts and service services with an accounting information system in accordance with the components of the internal control structure model. The majority of transactions that occurred at PT Daihatsu Astra Motor Sisingamangaraja actually decreased, this was due to the author's limitations in obtaining related financial statement information. Thus, it can be concluded that the accounting information system applied by the company is mostly appropriate and effective because it is appropriate so that it can support internal sales control.

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 Perancangan Sistem Informasi Akuntansi penggajian dengan mengunakan Microsoft Visual Basic 2008 dan database MySQL

2017 ◽  
Vol 2 (2) ◽  
pp. 149-167
Author(s):  
Dwi Puspa Lestari
Keyword(s):  
Information System ◽  
Financial Reporting ◽  
System Development ◽  
Academic Research ◽  
Accounting Information ◽  
Secondary Data ◽  
Visual Basic ◽  
Primary Data ◽  
Accounting Information Systems ◽  
A Company

KSP.Kopdit Borromeo is a company engaged in the service. In KSP. Kopdit Borromeo who is responsible for the performance of employees in a company which is part of the manager. The author conducted research on the treasurer in charge of payroll employees. But the company still uses KSP.Kopdit Borromeus payroll manually, ie by using Microsoft Excel. To reduce the existing problems, the authors take the title "Payroll Accounting Information System Design in KSP.Kopdit Borromeus by using Microsoft Visual Basic 2008 and MYSQL. The research design is the design of the study authors use primary data and secondary data. The method used is descriptive research methods, survey. This type of research is academic research. The type of data used is qualitative and quantitative. Data collection techniques used were interviews. System development method used is output-oriented methodologies, processes and data. The structure of the development of the system used is the waterfall. The design of the information system used context diagrams, data flow diagrams, and flowcharts. The author makes the design of the payroll accounting information systems, to assist the transaction processing and financial reporting to the KSP. Borromeus well be computerized.

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

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.

scholarly journals Accounting Information Systems For Financial Management In Religious Non-Profit Organizations Of The Church

2021 ◽  
Vol 1 (12) ◽  
Author(s):  
Sarlin P. Nawa Pau ◽  
Maria P. L. Muga ◽  
Yemima Eka Christi Windya ◽  
Melianus E. Tkela
Keyword(s):  
Information System ◽  
Financial Reporting ◽  
Financial Management ◽  
Accounting Information ◽  
Secondary Data ◽  
Field Studies ◽  
Primary Data ◽  
Accounting Information System ◽  
Non Profit ◽  
The Church

The church is a non-profit religious institution. Good financial management of church religious institutions is needed to improve the quality of service to the congregation. One form of church financial management is to manage financial information in a good accounting information system as a form of church responsibility or accountability in managing the congregation's money. This research was conducted using a qualitative descriptive research method. The type of data source used in this study is qualitative data. Sources of data in this study are primary data and secondary data. The data in this study are primary data and secondary data. The data collection technique in this research is through field studies and literature studies. The results of this study are the accounting information system in the context of managing church finances at the Evangelical Masehi Church in Timor Jemaat Kota Baru Klasis Kupang City is cash receipts and disbursements that carry out financial reporting every week on congregation news, monthly financial reports and conduct congregational congregations to report servants and finances every year. The procedure is still carried out using a computer but still manually. This research then creates an accounting information system for cash receipts and disbursements.

scholarly journals Tinjauan Pengaruh Sistem Akuntansi Penggajian Dan Pengupahan Dalam Mendukung Pengendalian Intern Gaji Dan Upah Pada Hotel Salak The Heritage

2020 ◽  
Vol 4 (1) ◽  
pp. 014-020
Author(s):  
Harry Roestiono ◽  
Siti Nurfithriyani ◽  
Tarida Marlin
Keyword(s):  
Information System ◽  
Internal Control ◽  
Accounting Information ◽  
Secondary Data ◽  
Payment System ◽  
Primary Data ◽  
Accounting Information System ◽  
Descriptive Research ◽  
Proper System ◽  
Library Research

The roles of internal control and accounting information system owned by a firm cannot be separated with each other in company’s operating in order to run smoothly and in accordance with the standardised procedures. And so with payroll and payment operating, it takes a proper system to run its activities. Thus, the company will be able to avoid possible risks during transactions. This research is aimed at investigating how the application of payroll system and to determine if the existing system helps the management in controlling its payroll and payment system.  This is a descriptive research using primary data such as interviews with management and secondary data. Data are collected using observation technique, interviews and library research. The result concludes that the company has run a proper system in its payroll and thus helped the management to control its payroll and payment system.

scholarly journals PERAN SISTEM INFORMASI AKUNTANSI PADA UMKM DI WILAYAH SUMSEL (STUDI KASUS TRAVEL PO BHW)

2019 ◽  
Vol 6 (2) ◽  
pp. 123
Author(s):  
Rika Henda Safitri ◽  
Bunga Aulia ◽  
Riska Tharika
Keyword(s):  
Information System ◽  
Data Collection ◽  
Direct Observation ◽  
Accounting Information ◽  
Secondary Data ◽  
Field Studies ◽  
Financial Information ◽  
Primary Data ◽  
Accounting Information System ◽  
Ticket Sales

This paper aims to analyze and improve the profitability of UMKM in the South Sumatra region. This paper takes samples from travel service UMKM in South Sumatra, namely PO Batang Hari Wisata. PO BHW Travel is one of the travel offices in Palembang, South Sumatra. This company has been serving trips with various routes. This research intends to provide a useful information system for businesses like PO BHW Travel.The type of data used in this study are primary and secondary data. Data collection techniques used in the form of secondary data obtained from trusted journals and articles, as well as from books and other references. Primary data obtained are from the results of field studies through observations about PO BHW Travel. Data obtained from several sources, by conducting interviews with PO BHW Travel owners and direct observation to the business location in the form of ticket sales counters.It is expected that with the existence of an accounting information system, this travel business can overcome problems in its operations, particularly in terms of recording and providing financial information.

scholarly journals ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN PADA PERUM BULOG DIVRE AMBON

2016 ◽  
Vol 4 (1) ◽  
Author(s):  
Maximiliane L C Hukom
Keyword(s):  
Information System ◽  
Information Systems ◽  
Ordinal Number ◽  
Accounting Information ◽  
Secondary Data ◽  
Daily Basis ◽  
Primary Data ◽  
Accounting System ◽  
Accounting Information System ◽  
Approximate Estimation

Writing aims to acknowledge and analyse about the accounting system sales at Perum Bulog Divre Ambon. This writing using this type of data are classified into primary data and secondary data. Next were analyzed using the methods of analysis deskritif. Accounting information system sales at Perum Bulog Divre Ambon is a blend of process information system and procedures that form a network that closely, and are inseparable from each other, all accounting activities and other major activities, in order to streamline all other major activities of an enterprise so that supervision by the command can be run as well as possible and achievable goals efficiently. Results of the research in deskritif that the application of the accounting information system sales at Perum Bulog Divre can provide information for the leadership of the company, it is seen in the preparation of the information systems and procedures, sales, Procurement, transaction evidence recording of transactions to reporting information is adequate because the evidence of the transaction created some duplicate ordinal number, given the evidence, the transactions are recorded on a daily basis based on evidence of a transaction, there is code in the same transaction estimates, are grouped as well as making accounting information system reports. For the process of classification the transactions, the company has also been using the method of approximate estimation of where the code has been standardized in the form of a guidebook with explanations and usage. Keyword : accounting system

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