ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN TERHADAP EFEKTIFITAS PENGENDALIAN INTERNAL PENJUALAN DI PT. STBRN

Abstract

When conducting sales activities at PT. STBRN, sales can send goods and it takes a long time for the company to make payments to buyers which are the basis of the selection related to this research. The purpose of this study is to study what factors cause sales problems that arise in the company through the analysis of sales accounting information systems and internal control procedures created and implemented in PT. STBRN Become all of its sales activities, as well as making solutions to problems that occur. This study uses descriptive qualitative methods with decision making based on the analysis of existing data. The type of data used is primary data and secondary data obtained from companies and other book sources. The results of this research that can be concluded are (1) sales accounting information systems at PT. SBRN is inadequate. (2) Internal control procedures applied in the company have not yet been approved to be implemented. (3) There is no evaluation activity regarding the specific internal control procedures in sales. (4) There are employees who carry out company procedures.