PENERAPAN SISTEM INFORMASI AKUNTANSI PENJUALAN IKAN TUNA PADA PT. ANUGERAH SAMUDERA HINDIA

Abstract

 

ABSTRACT

Accounting information systems focus on understanding how the accounting system works. How to collect data about activities and transactions, how to turn that data into information that can be used by management to operate the business as effectively and efficiently as possible and how to ensure the availability, reliability and accuracy of sales information. In order for all sales to be properly recorded and supervised, it is necessary to have an accounting information system that leads to the elements and procedures of the sales accounting information system that have been determined and the involvement of all fields that are considered to be involved and need to be monitored so that there is no overlapping of duties, authorities and responsibilities . The purpose of this study is to determine whether the sales accounting information system implemented by the company PT Anugerah Samudera Hindia has been effective. The data used in this study are primary data and secondary data. Data was collected through interviews with the Head of Sales and Marketing, the Head of Finance. Research is also carried out by means of observation (observation). To analyze the data collected, descriptive and evaluative comparative analysis techniques were used. The results show that the sales accounting information system implemented by the company has been effective because of the separation of the sales function, cash function, delivery function, warehouse function, and accounting function so that there will be mutual checking between the functions involved as well as the evidence of transactions. cash sales have been given serial numbers and have been signed by the accounting department, sales procedures have been running well and sales reports in the form of journals, ledgers and subsidiary books have been presented quickly and accurately.