Evaluasi Penerapan Sistem Informasi Akuntansi Pada Sistem Penjualan Kredit di PT. SMG (Sejahtera Motor Gemilang ) Urip Sumoharjo Surabaya

Prawesti, Sischa Diah (2018) Evaluasi Penerapan Sistem Informasi Akuntansi Pada Sistem Penjualan Kredit di PT. SMG (Sejahtera Motor Gemilang ) Urip Sumoharjo Surabaya. Undergraduate thesis, Untag 1945 Surabaya.

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Abstract

The purpose of this study is to find out how the application of accounting systems on credit sales system in PT. SMG (Sejahtera Motor Gemilang) Urip Sumoharjo Surabaya. The research design used is qualitative descriptive. Type of data in this research that is Qualitative Data. Data source used is primary data. Data collection techniques used are interview techniques, observation, document and focus group discussion techniques. Data processing in this research is data reduction, data presentation, conclusion and verification.The results of this study states that the accounting system of credit sales at PT. SMG (Sejahtera Motor Gemilang) Urip Sumoharjo Surabaya is not in accordance with internal control. The sections related to the credit sales accounting system are less effective because of the absence of credit checking status in authorizing credit. Duties and responsibilities on the sale of credit has not run in accordance with the function that should be where there is still a chaotic task between the accounting and finance, the warehouse with the delivery. This should not be allowed because it does not comply with internal control regulations. Suggestion of research, (1) The next researcher should add the credit saled period so that the generated generalizations are broader and add other variables in the study that are related to the sale in cash, cash receipts or disbursements and receivables that occur during credit sales. (2) The company’s management is expected to find other ways to improve the effectiveness and efficiency in the company’s accounting system, especially credit sales, because with the increase the company’s receivables. This can be optimized by improving the company’s credit sales policy. This can be optimized by improving the credit sales policies undertaken by the company.

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