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ANALISIS SITEM INFORMASI AKUNTANSI SIKLUS PENJUALAN PADA PT.KREASI DWI MATRA DI SIDOARJO
It can be explained from the result of the research that cash purchasing and cash sales which
have been done by PT Kreasi Dwi Matra Sidoarjo has run properly since the process of cash
purchasing and cash sales which have been done by the company is delegated to the department which
in charge of cash purchasing and cash sales. The process of cash purchasing which has been done by
the company is carried out by conducting purchasing planning first, through purchasing department
to make purchasing order first so what kind of raw materials which is needed by the company is clearly
known and there will be no accumulation of goods and it will minimize company expenses. The task of
Quality Control is to check the quality of raw materials, so the raw materials which have been
purchased are matched with the standard which is applied in PT Kreasi Dwi Matra Sidoarjo has
fulfilled the internal control elements. The cash sales process which has been done by the company is
performed by examining the cash sales document, cash sales document recapitulation, and the making
of journal. Documents on cash purchasing and cash sales accounting system such as purchase invoice,
goods receiving card, sales invoice, goods outgoing report and travel permit which have been made by
PT Kreasi Dwi Matra Sidoarjo has fulfilled the internal control elements. The sales department which
examines sales document and sales document recapitulation and the making of journal, this
department can rapidly check sales documents, recapitulate the sales document and the process of the
making of journal can run efficient and effectively. So the company performance quality can improve
since the implementation of accounting information system on sales function can run properly.
Keywords: Accounting Information System, Sales Cycle, Sales Procedures
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