Sales Accounting Information System Research Articles

Sales and Purchase Accounting Information Systems In Trading Companies

Effective and efficient record of sales and purchase transactions are increasingly needed, especially in large transactions. This research is conducted at the “Toko Beras Dadar” in Peterongan Market. This shop still uses manual records. The difficult for manual record is to keep track of the existing stock of goods. This shop has not compiled trial balance and income statement according to standard. So, this problem must be solved with a website-based sales accounting information system. The program used are Laravel and MySQL. The results of technical testing show the system can run well and help the user to simplify transaction process.

Manajemen Sistem Informasi Akuntansi Penjualan Menggunakan Microsoft Visual Studio 2019 di Café More Wyata Guna Bandung

Café more is a business project of the Indonesian Ministry of Social Affairs through the Center for Social Rehabilitation of Persons with Sensory Disabilities Netra Wyata Guna Bandung. The author's purpose of conducting this research is to compile a management design for sales accounting information system using Microsoft Visual Studio 2019 and database MySQL. In this study, the authors use qualitative methods with interview data collection methods, literature study data or observation. And also the system development method used is the prototype. From the results of this study, a problem was found, namely the processing of cafe more sales data reports is still manual so that sales reports are still irregular and prone to errors in making the report and the information presented is less accurate. With this sales information system management design, the author hopes to simplify the work of employees in managing sales data and sales reports quickly and accurately.

ANALYSIS OF ACCOUNTING INFORMATION SYSTEMS SALES AND CASH RECEIPTS TO IMPROVE INTERNAL CONTROL

Sales accounting information system and cash receipts is one of the sub-systems in accounting information that describes the correct procedures for sales and cash receipts activities. The problem in this study is how to implement a sales information system and cash receipts at PT Sumber Alfaria Trijaya. The type of research used by researchers in the preparation of this study is a qualitative method. The data used in this study is primary data. Data collection procedures are observation, documentation and direct interviews to the object of research. The conclusion of this study is the application of accounting information systems in cash sales and cash receipts at PT Sumber Alfaria Trijaya is still not good, seen from the dual function, namely the delivery function which doubles as a warehouse function and the lack of data and completeness. The analysis of the accounting information system for cash sales and cash receipts on internal control at PT Sumber Alfaria Trijaya is still not good and weak because there are several problems including the existence of multiple functions by the Assistant Head of the store, cash is not directly deposited to the Bank. In the cash function bill, and the amount of cash receipts from cash sales deposited in the bank on the third day not on the day of the transaction. Then there is also no periodic or sudden checking of cash balances by internal control.

Rancangan Sistem Informasi Akuntansi Penjualan Tunai Pada Dapur Kue Tiara Sari - Ciparay

The purpose of this study is to provide suggestions regarding the design of cash sales accounting information systems in accordance with the company's activities. Because based on the results of observations, interviews, and documentation data that has been obtained, the accounting information system for cash sales of Dapur Kue Tiara Sari still uses a manual calculation process by adding up the sales results and goods sold into the book. In addition, the company does not have a flowchart or SOP that is used as a reference material to ensure the quality of the data obtained. The research method used is a qualitative case study method. Methods of data collection in this study through interviews, documentation, and observation. The result of this research is the design of manual and computerized cash sales accounting information system. The design manual system consists of the implementation procedure, the document design used, and the internal control system that is created to increase the effectiveness and efficiency of the company's performance in carrying out daily activities. For a computerized system, the design consists of implementation procedures, and detailed system design in the form of table designs and input output designs.

The Effectiveness of Accounting Information Systems on Vehicle Sales Growth

To get big profits, companies must have a good management system, namely how the business is managed professionally, one of which is having a sales accounting information system. This system helps companies record all transactions, thereby generating information that helps companies monitor business progress. This research was conducted on the basis of qualitative methods with descriptive analysis techniques. This research was conducted at PT. Istana Kebon Jeruk by analyzing data flow diagrams and internal control questionnaire techniques. The results show that the accounting system provides an actual picture of all business processes, thereby reducing various risks of loss. In addition, the accounting system provides information about sales and revenue trends, thereby helping operations managers make informed decisions.

ANALYSIS OF APPLICATION OF ACCOUNTING INFORMATION SYSTEM IN PROCESSING SALES TRANSACTION AT PT. DAIHATSU ASTRA MOTOR SISINGAMANGARAJA

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.

Implementation of Internal Control in the Accounting Information System of Credit and Cash Sales at PT Wings Surya in Surabaya

In the current industrial era, there is a lot of emerging competition in technology and information. The increase in information causes the growth of technology to be faster. This study aims to determine whether the application of internal control accounting information systems for credit and cash sales at PT Wings Surya in Surabaya is in accordance with the theory. This research method uses descriptive method. The data collection used were interviews, observations, documentation, and literature studies. The credit and cash sales accounting information system implemented at PT Wings Surya has used a computerized system well. Namely by using the SmartOpr system and SAP System. The results of the study show that the internal control of the credit and cash sales accounting information system at PT Wings Surya in Surabaya is in practice in accordance with existing theory.

PENGARUH PENGENDALIAN INTERN PENJUALAN DAN SISTEM INFORMASI AKUNTANSI PENJUALAN TERHADAP KUALITAS INFORMASI PENJUALAN

The objectives of this research was to determine the internal sales control, sales accounting information systems and the quality of sales information at medium and large companies in the city of Tasikmalaya. As well as analyzing the effect of internal control of sales and sales accounting information systems on the quality of sales information at large and medium companies in the city of Tasikmalaya. The research method used in this study is a survey method, while the type of data used in this study is primary data. The object of this research is the City of Tasikmalaya Large and Medium Enterprises, with the sampling technique using the area sampling method. The data analysis technique used is multiple regression analysis and hypothesis testing. The results of this test prove that internal sales, sales accounting information systems and the quality of sales information at medium and large companies in Tasikmalaya City are good. The results also show that sales internal control and sales accounting information systems have a significant effect on the quality of sales information at large and medium companies in Tasikmalaya City. It is preferable that Large and Medium in Tasikmalaya City further improve the quality of internal sales controls and sales accounting information systems in order to be able to improve the quality of sales information optimally.

ANALISIS PENGARUH SISTEM INFORMASI AKUNTANSI PENJUALAN DAN MINAT MERCHANT DALAM e-TRANSAKSI TERHADAP PENGIMPLEMENTASIAN TRANSAKSI ELEKTRONIK GOPAY

This thesis was written and compiled by Gella Thennica with student identification number 130170017, entitled in Bahasa Indonesia “Analisis Pengaruh Sistem Informasi Akuntansi Penjualan dan Minat Merchant Dalam e-Transaksi Terhadap Pengimplementasian Transaksi Elektonik Gopay”. Conducted by conducting surveys to Gopay merchants. The research objective is to see whether there is an effect of Sales and Merchant Accounting Information Systems in E-transactions on the Implementation of Gopay.
 The theories used in this study are Accounting theory, Art Accounting theory, Accounting Information Systems theory, Interest theory and Utilization Studies. The research method used in this research is a survey method. The research respondents were 22 merchants using Gopay e-transactions. The variables used are the Sales Accounting Information System and Merchant Interest in E-transactions as an independent variable and the implementation of Gopay e-Transactions as the dependent variable. This study uses quantitative analysis of descriptive primary data from direct research in the field. As a toolin statistical data using the JASP Version 0.9.2.0. Universiteit-Van-Amsterdam program.
 Based on the results of the study that : (1) There is a no influence of the Sales Accounting Information System on the implementation of the Gopay e-Transaction, this is evidenced by the value of tcount (2.067) < ttable (2.09302). (2) There is a significant influence of the merchant interest variable in E-transactions on the implementation of the Gopay e-Transaction. This is evidenced by the value of tcount (6.584)> ttable (2.09302). (3) There is a significant effect of the Sales Accounting Information System and Merchant Interest in e-Transactions on the Implementation of Gopay e-Transactions. This is evidenced by Fcount (21,890) > Ftable (4.38).

ANALISA SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI PADA THE GENTLEMAN BARBERSHOP DELTASARI MENGGUNAKAN APLIKASI MAJOO

The analysis of cash sales accounting information systems at The Gentleman Barbershop aims to improve the cash payment system owned by the company to operate companies where these activities require information. An accounting information system is a system that plans, controls and operates a business. The Gentleman Barbershop is a business entity that is engaged in hair cutting services, recording transactions and previous financial reports using the Moka Application which always experiences errors and is not accurate, so I advise the owner to use the Majoo Application which is more accurate and safe. The complete entrepreneurial Majoo application for all solutions for all types of businesses that has many functions, the price of all entrepreneurial needs. Consists of online cashier, inventory, finance and accounting, employee attendance, CRM, and business analysis. The process starts from the beginning, namely analyzing the activities of The Gentleman Barbershop on the majoo application, then compiling data flow diagrams. The results of this study indicate that the majoo application is running well and is able to meet the information needs of The Gentleman Barbershop, collecting data using direct observation techniques at the salon, conducting interviews and conducting searches using literature.

The Effect of Sales Accounting Information System and Cash Receipt on The Implementation of Internal Control

The sales Accounting Information System and Cash Receipts is one of the sub-systems of accounting information that explains how the procedures should be in carrying out sales activities and Cash Receipts from sales so that manipulation of sales and Cash Receipts can be avoided. Effective of Internal Control using the Committee of Sponsoring Organizations of the Treadway Commission (COSO) is required to coordinate and supervise the course of company activities. This is intended to avoid things that can cause company losses such as fraud, waste, and theft from inside and outside the company in assessing the company as well as to evaluate and take corrective action in anticipating company weaknesses. This type of research is used based on the research objectives is associative, namely research that examines the relationship of three variables, namely the relationship between the variables of Sales Accounting Information System and Cash Receipts on Internal Control. The data source used in this study, namely primary data. Primary data was obtained through a questionnaire technique. The population chosen was employees of the sales and finance division of the Lintasarta Branch Office of West Java Province with a sample of 58 employees who were processed using the Slovin formula. keywords: Sales Accounting Information System, Cash Receipts, Internal Control

ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENERIMAAN KAS SEBAGAI ALAT PENGENDALIAN INTERNAL

In the era of globalization, competition in the business world is getting tighter, with many companies that have entered people's lives. The increasingly widespread development of the business world today requires the development of a new accounting information system to meet the needs of better information. In addition, many companies are experiencing a decline in sales. For example, half of the trading companies experienced a decline in sales due to the unstable economy of the Indonesian people due to the pandemic. Similarly, companies engaged in the sale of vehicles were also affected, because the Indonesian Motorcycle Industry Association (AISI) reported that the volume of motorcycle sales distributed in October had decreased compared to the previous months. AISI data noted that there were 317,830 motorcycles distributed last October. Its volume fell 16.85% on a monthly basis compared to the previous month. With that accounting information system is needed, including sales accounting information systems and cash receipts, sales accounting information systems and cash receipts are part of an accounting information system that explains how to carry out sales procedures from receiving orders to receiving cash on sales. This study aims to find out how the company runs an accounting information system for sales and cash receipts, and the results of the research show that the companies that have been researched are in accordance with SOPs and using the right system. the sales activity in this study has used a qualitative approach descriptive method. Therefore, the use of accounting information systems sales and cash receipts is very instrumental and has a positive influence on the company's internal.

PENGARUH SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENGENDALIAN INTERNAL TERHADAP EFEKTIVITAS PENGENDALIAN PIUTANG PADA PT BAROKAH ADI SEJAHTERA MEDAN

PT. Barokah Adi Sejahtera Medan is a company engaged in cargo and shipping services. In carrying out its business, the sales accounting information system and internal control must be implemented properly so that receivables can be minimized effectively. The operational activities and transactions that occur daily look diverse. In an effort to increase sales of the company, the need to control receivables that have an important role to sell in order for the sales to occur in accordance with procedures and able to generate maximum profitability for the company. The research concluded that accounting information systems have a positive and significant effect on receivables control as the results of the study based on the t test that t-count is greater than the t-table of 2.94 2.02. Internal Control has a positive and significant effect on receivable control as the results of the study based on the t-test that the t-count is greater than the t-table of 2.92 2.02. Simultaneously or jointly Accounting Information System (X1) and Internal Control (X2) affect receivable control (Y) as the calculation of simultaneous tests i.e. F-count is greater than f-table or 8,285 4.08. The magnitude of the influence of variable X1, X2 on[ variable Y based on determinant test is 55.60%

Analisa Sistem Informasi Akuntansi Pada Penjualan E-Commerce “Jims Honey” Selama Pandemi COVID-19

E-commerce is a digital-based electronic buying and selling system that is easily accessible anywhere, anytime and by anyone. With the current condition of the COVID-19 pandemic, where health protocols are very stressed, many people use e-commerce to meet their needs without having to meet face to face. Jims Honey Gedangan uses this e-commerce system to expand its sales distribution. For sales reports, Jims Honey Gedangan makes an analysis obtained from the use of the Sales Accounting Information System which is then applied to e-commerce as an effort to make sales reports easier. Sellers can supervise their sales by making a recapitulation of the information obtained from the Sales Accounting Information System in e-commerce. In the future, the use of e-commerce systems and the application of the Sales Accounting Information System are expected to be widely used by MSME entrepreneurs to help increase sales and control the turnover of their products during a pandemic.

Perancangan Aplikasi Sistem Informasi Akuntansi Penjualan Berbasis Web (Studi Kasus pada CV. Citra Mandiri)

The use of good technology can have a positive impact on the development of the company. Sales accounting information system is one of the application of accounting information system that can help companies whose main activities are sales. Sales are a way for companies to earn revenue. CV. Citra Mandiri is a company that provides building construction services. Within a month, the company conducted service sales transactions 3-4 times, with turnover reaching Rp. 50.000.000. The company still implements a sales accounting information system manually using paper and stationery, and semi-manual using spreadsheet applications. So that recording until the creation of sales reports is not effective and efficient. The company often has difficulty to record and process sales data, as well as losing documents, notes, and files. To overcome this, it is necessary to design a web-based sales accounting information system application. This research is qualitative research using case study approach. This application was developed using SDLC (system development life cycle), CodeIgniter framework and MySQL database management system. In addition, this application is designed to adapt to the current sales accounting information system, starting from input orders by clients, to produce an output in the form of sales-related reports.

Sistem Informasi Akuntansi Penjualan Dan Pembelian

Kata kunci: Sistem Informasi, Penjualan dan Pembelian Pada Koperasi Insan Mandiri.
 
 Abstract: The existing system in the Mandiri Insan Cooperative is a sales system that has problems that arise, one of which is a decrease in turnover/profits, a gradual lack of product sales levels due to the length of products sold, etc. Methods of data collection using interviews, direct observation, and observation. The results showed that the Mandiri Insan Cooperative still uses the sales and purchase accounting information system manually. Documents used in the sales accounting information system are sales notes, and lists of goods, while for purchases are sales invoices. Sales accounting information system procedures include the presentation of orders, receipt of payments and recording. Whereas for purchases are order recording, ordering, order processing, order receipt and order payment processing. The computerized sales and purchase accounting information system at the Mandiri Insan Cooperative is based on the WATERFALL analysis method, the new system provides greater benefits than the manual system. The design of the sales and purchase system is supported by the use of Unified Modeling Language (UML) as a system tool, programming language using Java Swing, and MySQL database. The results of the implementation after testing the system that has been running on the Insan Mandiri Cooperative, the sales and purchasing system at the Insan Mandiri cooperative runs smoothly, stable and efficiently by using a computerized system using Java Neatbeans Programming to implement it into the Sales and Purchase System at the Insan Mandiri Cooperative.
 
 Keywords: Accounting Information Systems, Sales and Purchase at the Insan Mandiri Cooperative.

Information system of sales accounting on non-profit organization in LPIT Al-Furqan Yogyakarta

There are still many non-profit organizations that use manual information system of sales accounting compared to computerized ones. This study aims to design a non-profit organization's information system of sales accounting in a case study of LPIT Al-Furqan Yogyakarta. Unlike previous studies that use the subject of a trading company, this research uses non-profit organizations engaged in education. Data collection techniques are carried out with methods of observation, interviews, and documentation. The proposed design uses the SDLC method. Sales Transaction Analysis uses PIECES analysis. The results of system analysis show that the sales accounting information system in LPIT Al-Furqan consists of a credit sales system and cash receipt system. The sales procedure includes the invoice making procedure, cash receipt procedures, and sales recording procedures. The design results provide recommendations that also need the development of accounting information systems on LPIT Al-Furqan such as Point of Sale (POS) and Payroll purchase systems so that the system becomes more integrated. It also needs to be developed to produce open-source software on the market so that it can be used by a wider non-profit organization.

The effect of a credit sales accounting information system on the effectiveness of account control in PT Megah Kayu Industri Bandung

The purpose of this study is to determine and study how much influence the sales accounting information system, accounting information system cash receipts on the effectiveness of control of accounts receivable. The population in this study is limited, namely employees of PT Megah Kayu Industri Bandung. The sampling technique was 30 respondents. Data collection techniques used primary and secondary data with the help of SPSS version 20. For windows. From the test results, it can be concluded that the credit sales accounting information system, the cash receipt accounting information system have a partial and joint effect on the effectiveness of controlling accounts.

Analisis Pengendalian Intern Atas Sistem Informasi Penjualan Terhadap Efektivitas Dan Efisiensi Penjualan PT. Enseval Putera Megatrading Tbk.

As one form of organization, the company must have goals and objectives to be achieved. Sales accounting information system is one of the accounting information sub systems that explains how the procedures in carrying out sales activities. To realize the management of company activities effectively, efficiently, and internal controls are needed that can provide accurate and trustworthy information. To fulfill this, there are several elements which are the main characteristics of an internal control system, including; organizational structure that separates functional responsibilities appropriately, the existence of a system of authority and good bookkeeping procedures, sound practices must be carried out in carrying out the duties and functions of each section in the organization as well as the existence of an employee skill level in accordance with their responsibilities.
 The results of internal control research on the sales system owned by PT. Enseval Putera Megatrading Tbk. it is quite good and adequate, which includes elements of: control environment, risk assessment, healthy practices, employees whose quality is in accordance with their responsibilities, information and communication, and monitoring. The Role of Internal Control of the sales information system in increasing sales effectiveness and efficiency is very important. The internal sales control system implemented is effective, because it reached the 2018 sales target of Rp. 21.7 trillion, and the realization of the 2018 budget of Rp. 20.6 trillion (± 94.93%) and sales volume increased. Can be seen from the increase in sales volume in 2017 amounting to Rp. 19,669,096,571,146 while in 2018 the amount of Rp. 20,604,487,293,751.
 Keywords: Internal Control, Sales Information System, Sales Effectiveness and Efficiency

REVIEW OF SALES AND INVENTORY ACCOUNTING INFORMATION SYSTEMS

The results of this study indicate that the sales and inventory accounting information system at the Chir Chir Fusion Chicken Factory Makassar still uses a manual system. The related functions in the sales and inventory accounting information system are waitrees, cooks, cashiers, financial admin, purchasing, cook, financial admin. The documents used in the sales and inventory accounting system are order notes, struck sales, purchase notes. The notes used in the sales and inventory accounting information system are sales records, and stock cards. The sales accounting information system procedure starts from the recording process of sales for inventory is a sales procedure that reduces inventory and purchases that add to the inventory.
 
 Keywords: Sales and Inventory Accounting Information Systems