Evaluation of the School Procurement Sales Accounting Information System (SIPlah) as an Effort to Improve Internal Control at PT. Senyum Media Jember

Abstract

Sales Accounting Information System is one of the important element in controlling the company’s operating activities so it is necessary to have structured and adequate internal control. The purpose of this study is to examine the role of the Accounting Information System for the sale of school goods procurement, SIPLah Blibli, at PT. Senyum Media Jember as an effort to improve internal control company. The type of research used is qualitative research. The data used are primary data with data collection techniques namely observation, interviews, and documentation of parties involved in sales at SIPLah Blibli. The results obtained shows that the company’s Accounting Information System and Internal Control has been running well. However, there needs to be improvements when making transactions through SIPLah because the company does not have a sales flowchart and SIPLah transactions which should have been online, there are still many schools that conduct offline transaction. The company does not have an audit committee to check financial reports. This indicates that the company’s sales in SIPLah need to be improved to be more effective and efficient.