ANALISIS PENGARUH PERUBAHAN PROSES SISTEM INFORMASI AKUNTANSI HUTANG USAHA ATAU ACCOUNT PAYABLE ”AP” PADA LAPORAN KEUANGAN ATAU FINANCIAL STATEMENT DI PT CBA

Abstract

PT CBA is a manufacturing company which is engaged in the manufacturing of electronic devices. In the business world, companies are faced with intense market competition with companies engaged in the same field. In this study, the authors are interested in exploring more about accounting information systems that are applied to the purchasing process in order to meet the needs of the company. The research method uses qualitative research and direct research to the company. This study aims to determine the current accounting information system, after it is known that there is a change in the process of accounting information systems that apply to PT. CBA. After evaluating the researchers found several weaknesses were found related to the purchasing function at PT.CBA, including: lack of understanding of the relevant parts of the accounting information system applied at PT.CBA, system changes that took a long time and the absence of document standards applied to each related section, for these weaknesses, researchers provide recommendations that companies must form a special section to expedite the buying process and the company must make a standard SOP for the purchasing department, as a guide for purchasing staff in carrying out their work.