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

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

2021 ◽  
Vol 5 (2) ◽  
pp. 36-43
Author(s):  
Merin Krisdayanti ◽  
Nanik Kustiningsih

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.


2021 ◽  
Vol 2 (5) ◽  
pp. 1836-1840
Author(s):  
Dwi Kartinah

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.


2020 ◽  
Vol 6 (2) ◽  
pp. 111-124
Author(s):  
Hesti Fajarsari ◽  
Henry Anggoro Djohan ◽  
Andreas Setiawan ◽  
Martini Martini

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.


Author(s):  
Purwoko Purwoko

Procurement and inventory is important activities in a company. Therefore it is the aim of this article to design an accounting information system for procurement and inventory of office supplies to help in fast and accurate planning and decision making. Methods used to collect required data and information is library research and field research. Design and analysis method used is analysis using Object Oriented Analysis and Design. From observation results it is obtained that transaction records in the company is still conducted manually and inefficient in keeping records of incoming and outgoing goods. It is concluded that a computerized procurement and inventory information system would help the management in decreasing faults and increasing the current system effectively.Keywords: accounting information system, procurement, inventory, office supplies.


2019 ◽  
Vol 4 (1) ◽  
pp. 50-57
Author(s):  
Lukman Sunardi ◽  
Andri Anto Tri Susilo

Abstrak Sistem informasi akuntansi merupakan jantung bagi sebuah perusahaan. Sistem informasi akuntansi membuat sebuah perusahaan mampu melakukan pengendalian dan memudahkan perusahaan dalam meningkatkan kinerjanya. Salah satu bagian dari sistem informasi akuntansi adalah sistem penjualan dan piutang. Penelitian ini dilakukan pada perusahaan distributor yang bergerak di bidang penjualan alat-alat elektrikal, mekanikal, dan telekomunikasi. Perusahaan tersebut sedang berkembang pesat dengan jumlah transaksi penjualan yang cukup banyak dan kompleks setiap harinya, namun masih menggunakan sistem manual sehingga kurang efektif dan efisien. Maka dari itu penulis mengangkat judul prancangan system e-accounting pada PT. Mandiri Agung Lubuklinggau.  Pada penelitian ini penulis menggunakan perancangan system menggunakan United modeling language (UML) dan pada penelitian ini penulis mengunakan metode deskriptif dimana penggunaan metode dimaksudkan agar kebenaran yang diungkapkan benar-benar berdasarkan bukti ilmiah yang kuat adapun hasil dari penelitian ini maka dapat disimpulkan dengan adanya system e-accounting ini memperbaiki kelemahan yang ada pada sistem informasi akuntansi penjualan dan piutang yang sedang berjalan. Serta meningkatkan pengendalian intern perusahaan serta meminimalisir kecurangan dan human error yang dilakukan karyawan. Kata kunci—PHP,Akuntansi, E-Accounting   Abstract  Accounting information systems are the heart of a company. Accounting information systems make a company capable of controlling and making it easier for companies to improve their performance. One part of the accounting information system is the sales and accounts receivable system.This research was conducted at a distributor company engaged in the sale of electrical, mechanical, and telecommunications equipment. The company is growing rapidly with a number of sales transactions that are quite numerous and complex every day, but still use the manual system so that it is less effective and efficient. Therefore the author raised the title of the design of e-accounting system at PT. Mandiri Agung Lubuklinggau.In this study the author uses the system design using the United modeling language (UML) and in this study the author uses descriptive methods where the use of the method is intended so that the truth revealed is really based on strong scientific evidence while the results of this study can be concluded with the existence of system e -accounting fixes weaknesses that exist in the current sales and accounts receivable accounting information system. And improve internal control of the company and minimize fraud and human error by employees. Keywords—PHP,Accounting,E-Accounting


2019 ◽  
Vol 6 (1) ◽  
pp. 87
Author(s):  
Adri Wihananto

Financial statements represent end result from applying an information accounting system. Therefore, to yield good financial statement needed a good information system also. With existence of computerized accounting information system it is provided that accounting information system will walk better and the yielded to financial statements become more accurate and complete. The objective of this research is to know accounting system which previously exists at CV Graph Printing. Others, this research also aim to apply computerized accounting information system with MYOB. This application is expected could help company make good financial statement. CV Graph Printing represent a company moving in the field of printing office. The effort area experienced by this company for example setting (invitation, brochure, visiting card, etc.), screening (clothes, invitation, plastic, etc.), and print (book, invitation, note, etc.). The result of research indicate that accounting information system which preexist at company, that is manual administrate system is not be adequate again. Accounting record process for transactions that happened in company have never been done. Others also the transaction evidences are not kept better. The most important fact is that during the time the company not at all own financial statement so that the owner do not know their company performance during the time. With existence of applying MYOB in its accounting information system, transaction record become easier and quickly. Financial statement could visible any time we wish. Others also, financial statement yielded become more accurate and complete as according to Financial Accounting Standard (FAS) which is validKeywords: accounting information system, MYOB, financial statement


2019 ◽  
Vol 7 (1) ◽  
pp. 192-172
Author(s):  
Andryan Elfani J.K ◽  
Yayuk Nurjanah ◽  
Aang Munawar

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.    


2019 ◽  
Vol 14 (2) ◽  
Author(s):  
Dian Christin Mailakay ◽  
Harijanto Sabijono ◽  
Heince R. N Wokas

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.


2014 ◽  
Vol 1 (2) ◽  
Author(s):  
Irmawati

            Objective of this research is to know accounting information system costing to Syari’ah Baitul Qiradh Surya Madinah Banda Aceh. Collecting data doing by field observation interview and literature study. Data analysis use descriptive qualitative that data doing evaluation  and analysis based on theory. Objective is to make resume and give advise on accounting information system costing to Syari’ah Baitul Qiradh Surya Madinah Banda Aceh. Keyword : Accounting System Information, Costing


Author(s):  
Rosi Mika Aditya Mustopa ◽  
Indah Umiyati ◽  
Trisandi Eka Putri

The purpose of this study to determine the effect of the implementation of accounting information systems and control environment to the effectiveness of internal control sales on the CV. Kurnia Agung. In this study was prepared using quantitative research methods, while the data analysis techniques in this study using descriptive data analysis techniques. Population and sample in this research is all employee CV. Kurnia Agung with 65 respondents with sample selection technique using purposive sampling method. The data used are primary data obtained directly from all employees CV. Kurnia Agung by distributing questionnaires. Data were analyzed using multiple linier regression method and hypothesis test with the help of using Statistical Program for Society Science (SPSS) V. 21. Based on the results of hypothesis testing in this study is the accounting information system affect the effectiveness of internal control sales, control environment affect the effectiveness of internal control sales, and accounting information systems and control environment simultaneously affect the effectiveness of internal control sales


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