ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENERIMAAN KAS PADA PT GAMMA UTAMA SEJATI
This study is a qualitative research that aims to find out and analyze accounting information systems, especially in the sales and cash receipts section that are implemented at PT Gamma Utama Sejati. Data collection methods are used through observation, interviews, and documentation, so that the sou...
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2020-07-03.
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| 245 | 0 | 0 | |a ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENERIMAAN KAS PADA PT GAMMA UTAMA SEJATI |
| 260 | |c 2020-07-03. | ||
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| 500 | |a http://repository.upnvj.ac.id/8214/34/DAFTAR%20PUSTAKA.pdf | ||
| 520 | |a This study is a qualitative research that aims to find out and analyze accounting information systems, especially in the sales and cash receipts section that are implemented at PT Gamma Utama Sejati. Data collection methods are used through observation, interviews, and documentation, so that the source of data obtained by researchers in the form of primary and secondary data. Based on the results of the analysis conducted by researchers, it can be concluded that the application of the sales and cash receipts system at PT Gamma Utama Sejati is in accordance with accounting theory and operational standards of company procedures and internal controls that are well implemented. This is evidenced by the existence of functions that have been responsible for the tasks, documents and records used, the network procedures that form, authorize, and the distribution of authority. The existing flow chart is not good enough and detailed, so the information described related to the sales and cash receipt system through the flow chart is not complete enough. There are also some weaknesses, namely the system of sales and cash receipts of PT Gamma Utama Sejati still using the manual system and sales activities carried out by the center and the operational section of the mine field causing a slow sales process. | ||
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