Sugianto, Joshua Yonathan (2025) Analisis Efektivitas Sistem Informasi Akuntansi Pembelian Kredit Dengan Metode PIECES Dalam Upaya Meningkatkan Pengendalian Internal Di Hotel Morazen Surabaya. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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Abstract
Tujuan dalam penelitian ini untuk menganalisis efektivitas sistem informasi akuntansi pembelian kredit yang diterapkan di Hotel Morazen Surabaya dan untuk mengetahui hasil analisis efektivitas sistem informasi akuntansi pembelian kredit di Hotel Morazen Surabaya menggunakan metode PIECES (Performance, Information, Economy, Control, Efficiency, Service). Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif. Informan dalam penelitian ini mencakup pihak -pihak yang terkait dengan sistem pembelian kredit. Teknik pengumpulan data dilakukan melalui kuesioner, observasi, wawancara, dan studi kepustakaan. Analisa data dilakukan melalui reduksi data, penyajian data, dan penarikan kesimpulan. Hasilnya menunjukkan sistem yang diterapkan cukup efektif dengan pembagian fungsi yang jelas, dokumen- dokumen yang memadai, catatan akuntansi yang sudah terkomputerisasi dengan baik, serta proses bisnis dalam siklus pembelian kredit yang baik namun perlu dilakukan perbaikan dalam prosedur retur bahan baku sedangkan hasil analisis dengan metode PIECES menunjukkan terdapat kelemahan pada aspek Information (Informasi), dan control (Pengendalian), dam Service (Layanan) yang perlu diperbaiki.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Uncontrolled Keywords: | Sistem informasi akuntansi; Pembelian Kredit; PIECES; Sistem Pengendalian Internal |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi |
| Depositing User: | 1222200024 Joshua Yonathan Sugianto |
| Date Deposited: | 02 Jul 2026 07:32 |
| Last Modified: | 02 Jul 2026 07:32 |
| URI: | http://repository.untag-sby.ac.id/id/eprint/44124 |
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