SISTEM AKUNTANSI PENJUALAN PADA PT. TRIMITRA ARGA MULIA

Rajab, Hanief Najab Fathurrahman (2025) SISTEM AKUNTANSI PENJUALAN PADA PT. TRIMITRA ARGA MULIA. D3 thesis, Universitas Sultan Ageng Tirtayasa.

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Abstract

The sales accounting system is an essential part of a company, serving to record, control, and report the company's sales transactions. This research was conducted to examine how the sales accounting system is implemented at PT. Trimitra Arga Mulia and to identify problems within the system. A descriptive method was used in this study. Primary data were obtained through direct observation, interviews, and documentation during the industrial internship, while secondary data were collected through a literature review of relevant sources. The results of the research indicate that the sales accounting system at PT. Trimitra Arga Mulia has been operating in a fairly systematic manner, covering both cash and credit sales transactions, which are documented through the use of internal accounting software. Nevertheless, several weaknesses were identified in its implementation, such as the suboptimal separation of duties among related functions and inconsistencies in the cash deposit procedures. These findings suggest that although a system is already in place, improvements are still needed, particularly in the areas of internal control and operational efficiency.

Item Type:

Thesis (D3)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	MULYADI, ROZA	198202212014041001

Additional Information:

Sistem akuntansi penjualan merupakan bagian penting dari perusahaan, sistem akuntansi penjualan berfungsi untuk mencatat, mengendalikan, dan melaporkan transaksi penjualan perusahaan. Penelitian ini dilakukan untuk mengetahui bagaimana sistem akuntansi penjualan diterapkan pada PT. Trimitra Arga Mulia serta untuk mengidentifikasi permasalahan yang terdapat dalam sistem tersebut. Penelitian menggunakan metode deskriptif. Data primer diperoleh melalui observasi langsung, wawancara, dan dokumentasi selama pelaksanaan magang industri, sedangkan data sekunder diperoleh melalui studi pustaka terhadap literatur yang relevan. Hasil penelitian menunjukkan bahwa sistem akuntansi penjualan pada PT. Trimitra Arga Mulia telah berjalan secara cukup sistematis, mencakup transaksi penjualan tunai dan kredit yang telah terdokumentasi melalui penggunaan perangkat lunak akuntansi. Meskipun demikian, masih ditemukan beberapa kelemahan dalam implementasinya, seperti belum optimalnya pemisahan tugas antar fungsi terkait serta ketidaksesuaian prosedur penyetoran kas ke bank. Temuan ini mengindikasikan bahwa meskipun sistem telah terbentuk, perbaikan tetap diperlukan terutama dalam aspek pengendalian internal dan peningkatan efisiensi operasional.

Uncontrolled Keywords:

Accounting System, Sales Sistem Akuntansi, Penjualan

Subjects:

H Social Sciences > HF Commerce
H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance

Divisions:

05-Fakultas Ekonomi dan Bisnis > 62201-Program Diploma III Akuntansi
05-Fakultas Ekonomi dan Bisnis

Depositing User:

Hanief Najab Fathurrahman Rajab

Date Deposited:

07 Aug 2025 02:18

Last Modified:

07 Aug 2025 02:18

URI:

http://eprints.untirta.ac.id/id/eprint/51617

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