Cahyawardani, Cindy (2024) ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN KREDIT, PENAGIHAN PIUTANG DAN PENGENDALIAN INTERNAL PADA PT. OCEAN ASIA INDUSTRY. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to determine the credit sales accounting information system and accounts receivable collection and analyze to determine the application of the internal control system at PT Ocean Asia Industry based on the elements of internal control. The research method used in analyzing data is descriptive method. The data source used is secondary data sources and the data collection method is done through observation, documentation and literature study. Based on the results of research at PT Ocean Asia Industry, it shows that the implementation of the credit sales accounting information system and accounts receivable collection is quite good and fulfills the elements of internal control and the needs of each system determined by company management. However, there are several systems that require improvement such as the existence of duplicate functions and the application of application controls including input control, data processing control, and output control that face obstacles such as input errors and program errors. PT Ocean Asia Industry has been able to overcome these obstacles well through system monitoring and regular checks on programs or data to ensure the accuracy of the information generated.
| Item Type: | Thesis (D3) | ||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengetahui sistem informasi akuntansi penjualan kredit dan penagihan piutang serta menganalisa untuk mengetahui penerapan sistem pengendalian internal pada PT. Ocean Asia Industry berdasarkan unsur-unsur pengendalian internal. Metode penelitian yang digunakan dalam menganalisis data adalah metode deskriptif. Sumber data yang digunakan adalah sumber data sekunder dan metode pengumpulan data dilakukan melalui observasi, dokumentasi dan studi kepustakaan. Berdasarkan hasil penelitian pada PT. Ocean Asia Industry menunjukkan penerapan sistem informasi akuntansi penjualan kredit dan penagihan piutang sudah cukup baik dan memenuhi unsur-unsur pengendalian internal serta kebutuhan setiap sistem yang telah ditentukan oleh manajemen perusahaan. Namun, terdapat beberapa sistem yang memerlukan peningkatan seperti adanya perangkapan fungsi dan penerapan pengendalian aplikasi meliputi pengendalian masukan, pengendalian proses pengolahan data, dan pengendalian keluaran yang menghadapi hambatan seperti kesalahan input dan program error. PT. Ocean Asia Industry sudah dapat mengatasi hambatan tersebut dengan baik melalui pemantauan sistem dan pemeriksaan rutin atas program atau data untuk memastikan keakuratan informasi yang dihasilkan. | ||||||
| Uncontrolled Keywords: | Internal Control, Accounting Information System, Credit Sales, and Accounts Receivable Collection Pengendalian Internal, Sistem Informasi Akuntansi, Penjualan Kredit, dan Penagihan Piutang | ||||||
| Subjects: | H Social Sciences > HB Economic Theory | ||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Diploma III Akuntansi |
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| Depositing User: | Mrs Cindy Cahyawardani | ||||||
| Date Deposited: | 25 Jul 2024 16:54 | ||||||
| Last Modified: | 25 Jul 2024 16:54 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/39557 |
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