Sales Accounting Information System Research Articles

Evaluation of Sales Accounting Information Systems in Improving the Effectiveness of Accounts Receivable Control

Evaluation of Sales Accounting Information Systems in Improving the Effectiveness of Accounts Receivable Control

SISTEM INFORMASI AKUNTANSI PENJUALAN PADA KOPERASI BUDI LUHUR BERBASIS TECHNOPRENEUR DI TANJUNG PIAYU BATAM

The purpose of this research is to determine the sales accounting information system at the Budi Luhur Cooperative in Tanjung Piayu. The problem studied in this cooperative is a technopreneur-based accounting information system regarding the characteristics, elements and procedures of accounting information systems. This research is descriptive qualitative research and data sources that use primary data and secondary data. Primary data was obtained from interviews and direct observation and secondary data was obtained through books and proof of cooperative transactions. The results of this research provide information that the accounting information system in the Budi Luhur cooperative is appropriate but still has shortcomings. This can be seen from several problems, namely the occurrence of duplicate tasks and some still using Microsoft Excel so that errors can occur in inputting data. And from this research it is hoped that the Budi Luhur cooperative can use the same system application so that it can minimize the occurrence of errors in inputting data and can make it easier to input data automatically.

ANALISIS PENGARUH SISTEM PENGENDALIAN INTERN, SISTEM INFORMASI AKUNTANSI PERSEDIAAN BARANG DAN SISTEM INFORMASI AKUNTANSI PENJUALAN TERHADAP PENINGKATAN PENJUALAN ( Studi Kasus Pada PT. Jateng Argo Berdikari )

This research aims to find out whether the internal control system, inventory accounting information system and sales accounting information system have an effect on increasing sales. The population in this study were employees of PT. Central Java Argo Berdikari. Sampling was carried out using the census method and the sample size was 73 respondents. The type of data used is primary data. This research uses a questionnaire in collecting data. The test techniques used are validity tests, reliability tests, classical assumption tests including normality tests, multicollinearity tests and heteroscedasticity tests. Hypothesis testing in this study used multiple linear tests with SPSS version 26. The results of this research show that the Internal Control System has no effect and is not significant on increasing sales, the Goods Inventory Accounting Information System has a positive and significant effect on increasing sales and the Sales Accounting Information System has no effect and is not significant on increasing sales. Keywords: Internal Control System, Inventory Accounting Information System, Sales Accounting Information System and Sales Increase.

Influence of Cash Sales Accounting Information Systems on Internal Control of Cash Sales

This study seeks to determine and analyze the impact of variables. The research employed a quantitative methodology, explicitly utilizing a descriptive approach and verification methods such as correlation coefficient, simple linear regression, and coefficient of determination. The study included a population of 30 individuals, and the samples collected encompassed the entire community. According to the research findings on a consumer goods distributor company in Bandung, it can be concluded that the company's cash sales accounting information system (X) is performing well, with a score of 3.25. The internal control of cash sales (Y) is also reported to be entirely satisfactory, with a score of 3.19. The findings of this study indicate a significant correlation (correlation coefficient of 0.862) between the Cash Sales Accounting Information System and Cash Sales Internal Control. The Cash Sales Accounting Information System contributes to 74.3% of the variation in Cash Sales Internal Control (R square contribution). The remaining 25.7% is attributed to unexamined factors such as company policy.

EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PENJUALAN (Studi Kasus: UMKM Penggilingan Biji Plastik Masrur Tangerang)

Accounting information systems manage various transaction data, both financial and non- financial, which influence the processing of financial transactions. Effectiveness is a benchmark that describes the extent to which goals are to be achieved. The purpose of this research is to determine the effectiveness of implementing an accounting information system implemented by the Masrur Tangerang Plastic Seed Milling UMKM. This is a qualitative research, and researchers collect data through observation, interviews, and documentation. The results of this research indicate that the sales accounting information system at the Masrur Iron Ore Milling UMKM has been running well and implemented very simply. This is because the system is implemented manually where document archiving is still not optimal and sales invoice documents have not been archived and are still being recorded in MS. Excel. Additionally, effectiveness The accounting information system, seen from an internal control perspective, has not been able to meet the owner's immediate needs. This can be seen from the research findings, which shows that the system used should involve technology by adding hardware components and software components and can also add network components such as WiFi or hotspots so that the resulting accounting information is free from the risk of errors and data backup can be carried out optimally.

Developing User-Friendly and Cost-Effective Sales Accounting Systems for the MSME Sector

This study aimed to develop and implement a user-friendly sales accounting information system for Manja Cheese Tea Macanan, a Small and Medium-sized Enterprise (SME) specializing in contemporary milk-based beverages. Employing a development research methodology, data was collected through interviews, observations, and document analysis to understand the existing sale process and information needs of Manja Cheese Tea Macanan. The sales accounting information system design process comprised constructing relational database tables, defining entity-relationship diagrams, creating data retrieval queries, and designing user-friendly forms, reports, and navigation menus (login, home, sales switchboard). The findings revealed that Manja Cheese Tea Macanan relied on a amnual sales system, highlighting the need for automation and improved data management. The designed sales accounting information system was tailored to the specific needs of Manja Cheese Tea Macanan and successfully implemented. The system demonstrated operational effectiveness in facilitating sales recording, data management, and information retrieval, addresing the identified limitations of the earlier manual system.

ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN TIKET KAPAL PADA PT. PELAYANAN NASIONAL INDONESIA CABANG MAKASSAR

This research aims to find out and analyze the accounting system for ship ticket sales information at PT Pelayaran Nasional Indonesia (PELNI) Makassar Branch. The data in this research was collected through observation, in-depth interviews and document analysis at PT Pelni Makassar branch. The population of this research is ship ticket sales reports in the sales information accounting system, while the sample is sales reports in the form of applications taken with ticket sales data collection techniques used, namely library research and field research, while the data analysis method used is the descriptive qualitative analysis method. The results of this research show that based on the results of the research conducted by the researcher, it can be concluded that the sales accounting information system at PT. The Makassar Branch of Indonesian National Shipping (PELNI) is generally good as it has established standard operational procedures regarding ticket sales and marketing which were established in 2020. However, if you compare it with accounting standards, it is not completely good enough. To implement a sales accounting system, it is necessary to provide a clear description of the accounting system for cash receipts and disbursements so that it can be used as material for evaluation and improvement of the accounting information system in the future to create transparency and accountability.

Sistem Informasi Akuntansi Penjualan dan Pembelian dalam Meningkatkan Pengendalian Internal

The aim of this research is to find out how the sales and sales accounting information system is implemented in improving internal control. This research uses a qualitative type of research with primary data sources. The object of this research is PT. Mekar Dewatamali Jombang's work. The results of this research show that PT. Mekar Dewatamali Jombang's work in 2022 in improving the internal controls implemented and implemented has been progressing well. This is proven by the organizational structure which has carried out a strict separation of functions and responsibilities, an authorization system and recording procedures which provide sufficient level of protection for property. Healthy practices in carrying out the duties and functions of each organizational unit have been implemented by PT. The work of Miekar Diewatamali Jombang.

PERANCANGAN SISTEM INFORMASI AKUNTANSI PENJUALAN BERBASIC WEB MENGGUNAKAN METODE RAD DI PT CORBEC COMMUNICATION BANDUNG

The purpose of this research is to develop a sales accounting information system at PT Corbec Communication Bandung. After the research was carried out, there were problem factors, namely the data management process which was still simple so that it was possible for errors to occur in recording sales data and errors in the process of calculating sales transactions so that they had to double-check this which made the process of information about sales reports slow. These problems can be overcome by creating a sales accounting information system that will simplify the process of managing sales data so that the information needed will be easily and quickly obtained. This accounting information system is designed using the PHP programming language with MySQL as its database and the development method used is the RAD method. Testing this sales application using blackbox testing. Based on the design results and the results of testing the sales application of PT Corbec Communication Bandung, it can be concluded that the Rapid Application Development method greatly assists the processing of making sales applications more accurate and faster

The Role of Sales Accounting Information System in PT. Petro Gasindo Intiniaga

The role of sales accounting information systems in a company is very important Importantly, having a sales accounting information system can maximize profits obtained, achieve sales volume, and support sales growth. So that If the company achieves maximum sales levels, the company needs to pay attention sales system in the company. This research focuses on (1) How the sales accounting information system is implemented at PT. Petro Gasindo Intiniaga, (2) What is the internal control system at PT. Petro Gasindo Intiniaga (3) What is the role of the sales information system at PT. Petro Gasindo Intiniaga to improve the internal control system. This research uses a qualitative approach with a descriptive research type. The data sources used are Primary Data and Secondary Data. Research procedure The data used is field search (a) interviews (b) documentation (c) Observation. To check the validity of the data findings, three triangulations were carried out (1) source triangulation (2) technique triangulation (3) time triangulation. The result of this research is an internal control system in Information Systems Sales Accounting at PT. Petro Gasindo Intiniaga is not doing well. In the The company still has several weaknesses, including; (1) There still exists a dual function in the sales system, between the warehouse helper function and admin functions which are only carried out by the warehouse department. (2) The Authorization System for Approval for Delivery of goods is still authorized by the production and warehouse departments. (3) Deep sales system in which the cash received is not fully deposited into the bank on the date the transaction takes place.

Evaluation of the implementation of an accounting information system for sales, cash receiving, and payroll on an internal control system

Accounting information systems include processes that collect data from business processes and systems that store data in appropriate records (Turner et al., 2017). The purpose of this research is to find out whether the application of the sales accounting information system, cash receipts and payroll is related to the internal control system. This research uses descriptive research. The type of data used in this research is qualitative data. This research uses secondary data and data collection techniques in the form of interviews, documentation and observation. The research results showed that the internal control system was running quite well because the company upholds the ethical values and behavior of the entity, which are used as components of the code of ethics, management is also disciplined during working hours. The conclusion of this research is the internal control system is very influential in the running of a company in order to achieve company goals. This research uses a company operating in the restaurant sector from Minang as a research subject that evaluates the implementation of the sales accounting information system, cash receipts and payroll on the internal control system.

Analisis Sistem Informasi Akuntansi Penjualan Dan Penerimaan Kas Produk Gadai Kca Pada PT. Pegadaian Upc. Cibadak

This study aims to explain the application of sales accounting information system and accounting information system for cash receipts of KCA pawn products at PT. Pawnshops and identify the obstacles faced in the use of the accounting information system used. The object of research in this study is the sales Accounting Information System (SIA) and the Cash Receipt Accounting Information System for KCA pawn products. The data used is descriptive from primary and secondary data sources. The research method used is a qualitative research method with a descriptive approach with interview, observation, and documentation data collection methods. The results of the data that have been obtained are then analyzed using data analysis techniques before in the field and data analysis during and after in the field, namely data reduction, data presentation, and conclusions. The results of this study show that the sales and cash receipt accounting information system used by PT. Pegadaian (Persero) UPC Cibadak has been implemented well and in accordance with the company's SOP. Then the identified obstacles also have their own solutions.

ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI PADA MENTARI SWALAYAN MUARA BUNGO

This study aims to find out how the application of cash sales accounting information systems at Mentari Swalayan Muara Bungo. This study used a purposive sampling method with a total sample of 25 people. This type of research is a case study with data collection techniques used, namely interviews, documentation and questionnaires. The data analysis technique used to answer the problem formulation is a descriptive qualitative technique by describing the cash sales accounting information system applied to Mentari Swalayan Muara Bungo. The results of this study indicate that the implementation of the Cash Sales Accounting Information System at Mentari Swalayan Muara Bungo is very good, however there are still some weaknesses such as incomplete accounting records in the form of general journals, sales journals, cash receipts journals and accounting records in the form of warehouse cards.

Anlysis of Sales And Cash Receipt Accounting Information Systems In Efforts To Improve Internal Control (Case Study CV. Andalan Prima)

This research aims to find out how to apply sales accounting information system analysis and cash receipts in an effort to improve internal control at CV. Prima Mainstay. This sales and cash receipts accounting information system plays a very important role in internal control, if there is no internal system then you cannot monitor the running of a company This research was conducted at CV. Andalan Prima is a distributor that sells various kinds of plastic. This research uses a descriptive qualitative. The data collection techniques in this research are observation, interviews and documentation. Meanwhile, the data analysis technique in this research uses comparative descriptive analysis by describing or illustrating the actual state of the research object. Based on research conducted regarding the sales accounting system at CV. Andalan Prima Bengkulu found that CV. Andalan Prima in its sales activities implements a cash sales system and a credit sales system. Meanwhile, the accounting information system run by the company uses two systems, namely a manual accounting system and a computerized accounting system. The accounting function is separate from the billing function and the cash receipts function.

Analisis Penerapan Sistem Informasi Akuntansi Penjualan Perumahan Dalam Meningkatkan Pengendalian Internal Perusahaan Properti Pada PT. Anugrah Reveno Lestari Abadi (PT. Arla) Kota Medan

This research was conducted at a company operating in the property sector, called PT. Anugrah Reveno Lestari Abadi which is usually abbreviated as PT. ARLA. This research aims to find out how the sales accounting information system is implemented and how the sales accounting information system is implemented in improving internal control at PT. ARLA Medan City. This research method uses a qualitative method with a descriptive approach. The type of data used is primary data obtained from interviews and secondary data obtained from documentation. This research uses data collection techniques by interviewing several employees at PT. ARLA. The results of this research indicate that the implementation of the sales accounting information system at PT. ARLA has been running quite well. However, there are several weaknesses, such as still using an accounting system that is not yet computerized properly and there are also still duties between related information functions that are not in accordance with the elements of internal control so that the company's internal control has not been able to improve.

Analisis Sistem Informasi Akuntansi Penjualan Dalam Upaya Meningkatkan Sistem Pengendalian Internal Pada PT X Di Surabaya

This study aims to analyze how the sales accounting information system in an effort to improve the internal control system at PT. X.
 This type of research is a case study. Data collection techniques used are interviews, documentation, and observation. The data analysis technique used is descriptive technique, the steps taken to achieve the objectives of this study are (1) identification of sales accounting information systems. (2) analysis of the network of procedures that make up the sales accounting information system. (3) evaluation of weaknesses and potential risks in the application of sales accounting information systems. (4) analysis of recommendations on the application of sales accounting information systems for weaknesses and potential risks
 PT X control system has been running well, the company has a high commitment to satisfying all customer needs through the Implementation of the ISO 9001-2015 Quality Management System.
 The results showed that the weakness of the credit sales system of PT. X is in the credit function section, lack of searching for information about customer credit status, concurrent work. In addition, the company also does not apply payment terms, there is no agreement between the seller and the buyer with a cash discount, the term of payment, and the amount of the discount given.

Penerapan Sistem Informasi Akuntansi Penjualan Pada PT”X” Di Surabaya

This research was conducted at PT”X” in Surabaya. The purpose of this study was to determine the sales accounting information system that has been running at PT”X” in Surabaya. PT”X” uses the cash of sales menthod. This research is a research using qualitative methods, using data sources, namely observation, interviews, documentation conducted at PT”X” in Surabaya. The method used is the descriptive method which is an analysis using data obtained by the author from several document related to the company. The results of this study indicate that PT”X” implements sales payments in cash with the method of paying before the goods are received and the methode of paying when the goods are received. The sales accounting information system at PT”X” in Surabaya still has a dual function between the sales function and the cash receipts function which is still carried out by the sales administration staff.

Evaluasi Sistem Informasi Akuntansi Penjualan Dan Pengendalian Internal Penerimaan Kas Pada PT. X Di Sidoarjo

A good accounting information system will be able to provide answers to any questions that arise in the future. This study aims to evaluate the sales accounting information system for internal control of cash receipts at PT.X in Sidoarjo. The method used in this study is a qualitative method with an emphasis on quality and the data collected is the result of interviews and direct observation.
 The results of the study show that the absence of a credit function and a collection function on credit sales can cause delays in collecting accounts receivable and defects in the employee work system so that it will disrupt the quality, quality and stability of the company.

Evaluasi Sistem Informasi Akuntansi Penjualan Terhadap Pengendalian Penerimaan Kas Pada PT. IMS Di Surabaya

This research was conducted at PT. IMS is a moving company Distributor of traditional herbal medicine. The purpose of conducting research This is to analyze the sales accounting information system against. Cash receipts to reduce errors that occur. The data used will be analyzed by qualitative methods, namely analysis Descriptive which uses a description to support the analysis with ffocuses on the problems that occur in detail and only using descriptive explanations in the form of sentences. Data collection technique. The method used is by way of interviews with the head of division and oobserving company activities based on research conducted at the company. The discovery of several problems, namely credit sales systems and procedures as well the recording of accounts receivable is not systematic. So there is some confusion between receivables that have been paid and those that have not been paid. System maintenance expected to expedite the company’s operational activities and minimize mistakes that can harm the company.

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

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.