Abstract
This study aims to examine the sales accounting information system implemented by PT Daihatsu Astra Motor Sisingamangaraja. Then it can be identified whether the information system has been implemented according to the right internal control structure or not and to determine the company's development through financial ratios that are limited to the sales department. This type of research is a case study, which contains exposure or relevant data from the results of research on the object. Qualitative methods are used in flowchart analysis and quantitative methods are used to calculate financial ratios that are limited to sales. Primary data is data that comes from the original source and is collected specifically for the purposes of the research being conducted. Secondary data is data produced by companies such as financial statements and accounting records. Data collection methods are interviews and direct observation. The results of this study are overall PT Daihatsu Astra Motor Sisingamangaraja has carried out car sales activities, spare parts / spare parts and service services with an accounting information system in accordance with the components of the internal control structure model. The majority of transactions that occurred at PT Daihatsu Astra Motor Sisingamangaraja actually decreased, this was due to the author's limitations in obtaining related financial statement information. Thus, it can be concluded that the accounting information system applied by the company is mostly appropriate and effective because it is appropriate so that it can support internal sales control.
Highlights
Technological developments in the manufacture of sophisticated applications for accounting information systems can help and facilitate the preparation of financial information systems for companies in Indonesia, both small, medium and large companies
This study researchers have observed the functions related to the sales accounting information system, namely the existence of a network of procedures that form a system of car sales in cash and credit, spare parts sales and services
Retain competent individuals PT Daihatsu Astra Motor has a policy in the form of sales targets and car sales turnover
Summary
Technological developments in the manufacture of sophisticated applications for accounting information systems can help and facilitate the preparation of financial information systems for companies in Indonesia, both small, medium and large companies. The company's accounting information system is used as a technology to compile and produce quality information. The accounting information system is the main formal system in most companies. Financial events that occur are communicated through the accounting information system to interested parties in the form of activity reports. The purpose of the accounting system is to improve internal control and to improve better information, in addition to reducing administrative costs or administrative costs, and to determine the implementation of the production process so that it is easier to carry out planning and prevent unhealthy company operations. The accounting system is a company control tool in saving company assets
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