DEVELOPMENT OF A SALES ACCOUNTING INFORMATION SYSTEM TO IMPROVE THE ACCOUNTABILITY OF FINANCIAL STATEMENTS AT THE COMPANY PT. CAHAYA PASIFIK RAYA TULUNGAGUNG

Selfima Muavida; Novi Khoiriawati

Authors

Selfima Muavida Universitas Islam Negeri (UIN) Sayyid Ali Rahmatullah Tulungagung
Novi Khoiriawati Universitas Islam Negeri (UIN) Sayyid Ali Rahmatullah Tulungagung

Keywords:

Accounting Information System, Financial Statements, Sales Accounting Accountability

Abstract

This research aims to describe how the application of sales accounting information systems, while analyzing the advantages and weaknesses of the application, as well as provide suggestions for the development of accounting Information Systems in PT. Cahaya Pasifik Raya. This study uses a qualitative descriptive approach. Data collection techniques using interviews and documentation. Data analysis is done using the Milles and Huberman methods. The results of the research showed that the information system of sales accounting in PT. Cahaya Pasifik Raya involves the function of the sales order section, cash part, sales order part, credit part, packaging part, warehouse part, invoice part, and accounting part. From the SIA that has been carried out there are weaknesses such as recording payments still using manual sales recording sales with manual which causes croscek or re-matching of the total sales with the total goods carried. Then in the credit billing procedure is not separated between the billing part and the marketing part. The development of PT. Cahaya Pasifik Raya involves sales ordering functions, cash, packaging parts, warehouse parts, invoices, accounting, as well as managers.

Downloads

Download data is not yet available.

Author Biographies

Selfima Muavida, Universitas Islam Negeri (UIN) Sayyid Ali Rahmatullah Tulungagung

Novi Khoiriawati, Universitas Islam Negeri (UIN) Sayyid Ali Rahmatullah Tulungagung

References

Andrean, V. D., & Zulfa, P. (2022). Utilization Of Audit On Accounting Information Systems Pemanfaatan Audit Terhadap Sistem Informasi Akuntansi. 2(3), 420–425.

Bahri, R., & Rahmawaty, R. (2019). Analisis Penentuan Harga Pokok Produksi dalam Menentukan Harga Jual Produk (Studi Empiris Pada UMKM Dendeng Sapi di Banda Aceh). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 4(2), 344–358. https://doi.org/10.24815/JIMEKA.V4I2.12263

Hamzah, A. (2020). Metode Penelitian Kepustakaan (Library Research). literasi nusantara.

Monalisa, Astuti, N., & Agin, A. A. (2019). Analisis Penetapan Harga Jual Dalam Perencanaan Laba Pada Home Industry Snack 168. Jurnal Akuntansi Bisnis & Keuangan, 7(2), 9–15. https://e-jurnal.stie-ibek.ac.id/index.php/JIABK/article/view/463

Mulyadi. (2018). Akuntansi Biaya. UPP STIM YKPN.

Nufus, K. (2018). Analisis Sistem Informasi Akuntansi Penjualan. Jurnal Ilmiah Akuntansi Kesatuan, 1(1), 63.

Pasha, D., & Susanti, M. (2022). Perancangan Sistem Informasi Akuntansi Penjualan Rumah Pada PT Graha Sentramulya. Journal of Engineering and Information Technology for Community Service, 1(1).

Rachmanto, A., Laba, P., Lembar, P. E. R., Eps, S., Rasio, D. A. N., Modal, P., Terhadap, R. O. E., & Riswanti, Y. (2013). Volume V/No.1/April 2013 ISSN : 2086-0447. V(1).

Sari, A. K., Milanie, F., Saputra, H., &, & Manurung, S. B. (2021). Sistem Informasi Akuntansi Penjualan dan Fungsi Akuntabilitas. Jurnal Akuntansi Bisnis Dan Publik, 11(2), 46–50.

Sony Erstiawan, M., Wibowo, J., & Ekonomi Universitas Dinamika Surabaya, F. (2021). Efektivitas Strategi Pemasaran Dan Manajemen Keuangan Pada UMKM Roti. DIKEMAS (Jurnal Pengabdian Kepada Masyarakat), 5(1), 2581–1932. http://journal.pnm.ac.id/index.php/dikemas/article/view/182

Sugiyono. (2018). Metode Penelitian Kuantitatif dan Kombinasi (Mixed Methods). Alfabeta.

Sujarweni V. Wiratna. (2022). Sistem Akuntansi. Yogjakarta: pustaka baru pers.

Sunarko, J. D., Jurusan, M., Universitas, A., & Maranatha, K. (2011). Akurat Jurnal Ilmiah Akuntansi Nomor 05 Tahun ke-2 Mei-Agustus 2011.

Suradi, S., Syarifuddin, R., & Irianto, I. (2021). Perancangan Strategi Pemasaran Kopi Bisang Dengan Menggunakan Metode Balanced Scorecard. Journal Industrial Engineering & Management (JUST-ME), 2(1), 1–7. https://doi.org/10.47398/JUST-ME.V2I1.583

Syaipudin, L., & Awwalin, I. N. (2022). Strategi Promosi Melalui Pemanfaatan Media Sosial Instagram Dalam Meningkatkan Penjualan pada Home Industry Baso Aci Mahira Lamongan. Sanskara Manajemen Dan Bisnis, 1(01), 31–42. https://sj.eastasouth-institute.com/index.php/smb/article/view/22

Syaipudin, L., & Awwalin, I. N. (2023). Analysis Traditional Market Revitalization For Economic Improvement of Kras Market Kediri. MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi, 1(02), 32–41.

Tuati, N. F. (2021). Penerapan Sistem Informasi Akuntansi Penjualan dalam Menyediakan Informasi untuk Pengambilan Keputusan. Bisman-Jurnal Bisnis & Manajemen, 6(1).

Viktorina, K., Sabijono, H., & Pinatik., S. (2020). Evaluasi Penerapan Sistem Informasi Akuntansi Penjualan Kredit Pada Pt. Jumbo Power International. Going Concern: Jurnal Riset Akuntansi, 15(4).

Wirijadinata, J. J. (2020). Standar Pelayanan Publik Dalam Merealisasikan Akuntabilitas Kinerja Pemerintah. Jurnal Wacana Kinerja: Kajian Praktis-Akademis Kinerja Dan Administrasi Pelayanan Publik, 10(4), 59–70. https://doi.org/10.31845/JWK.V10I4.391