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JIRA ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN KREDIT PADA CV.ANTAR NUSA MUSTIKA SIDOARJO
The purpose of this research is to find out how far effectiveness of sales accounting information
system which has been implemented is, in order to support the decision making of sales for
management, conduct an evaluation to the sales accounting information system at CV. Antar Nusa
Mustika Sidoarjo trading company, and to analyze the effectivenesse of sales accounting information
system problem at CV. Antar Nusa Mustika Sidoarjo and try to find an alternative solution of the
problem.Descriptive qualitative is the type of research which is used in this research. Data in this
research is using primary and secondary data. Data collection techniques are using observation,
interview, documentation and literary study. Data analysis technique in this research is using
qualitative method. Stages which are carried out in this research are analysis to the sales procedures,
analysis to the record sales, analysis to the organization structures, analysis to the used forms, and
sales report evaluation.The result which is obtained from the research shows that accounting
information system at CV. Antar Nusa Mustika Sidoarjo has some weaknesses which are required to
be improved such as; operational Administration Department supervises Warehouse Department,
Delivery Department, and Office Boy; concurrent responsibilities and tasks function; Warehouse
Department frequently encounters running out of stoks for some product types; and there are some
sales returns due to damage or defective goods.
Keywords: Accounting Information System, Credit Sales, Internal Control
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