Planning An Accounting Information System For Sales And Receivables To Support Internal Control

Abstract

The Accounting Information System in individual companies still uses methods that are not good records, provide inaccurate information, and can be a potential fraud in financial management. The purpose of this study is to make observations about the Accounting Information System, especially in the sales and receivables cycle. As well as to find out the ideal accounting information system for the sales cycle and receivables of PT. Prima Bhakti Primary. This research uses qualitative research methods. The data used in this study are primary and secondary data which will then be analyzed into a conclusion and advice for the company. The result of the research that has been carried out in the Accounting Information System in the sales cycle and receivables used by PT. Prima Bhakti Pratama is good enough, but several things must be considered to maximize the company's internal control, namely carrying out a rotating rotation process at each position to minimize fraudulent acts that occur in financial management.