ANALISIS SISTEM INFORMASI AKUNTANSI PEMBELIAN DAN PENJUALAN PADA CV. TRI KENCANA CILEGON-BANTEN

The purpose of this study is to analyze and evaluate the implementation of accounting information system for purchases and sales in "CV. TRI KENCANA. The research method used a case study method with descriptive analysis. The results show that many accounting information systemsof purchases and...

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Main Authors: M. Hendra Yulianto, Darti Djuharni
Format: Article
Language:English
Published: Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya 2019-07-01
Series:Jurnal Akuntansi Kontemporer
Subjects:
Online Access:http://journal.wima.ac.id/index.php/JAKO/article/view/2074
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author M. Hendra Yulianto
Darti Djuharni
author_facet M. Hendra Yulianto
Darti Djuharni
author_sort M. Hendra Yulianto
collection DOAJ
description The purpose of this study is to analyze and evaluate the implementation of accounting information system for purchases and sales in "CV. TRI KENCANA. The research method used a case study method with descriptive analysis. The results show that many accounting information systemsof purchases and sales carried out in this company are still a lot of weakness, including the uneven division of tasks in accordance with the existing organizational structure, there are multiple functions in several division, there are two departments whose authority and duties are the same but in the organizational structure is separated. Besides, the documents used there are still shortcomings related to internal control that must be done. Therefore in this study, several solutions were provided to overcome the problems, namely, improvement of the organizational structure both in terms of naming, division of tasks, and the incorporation of two departments that have the same function, as well as refinement of the documents used
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spelling doaj.art-9129d20f06b543eebadeffc01f087bee2023-12-02T22:25:04ZengSekolah Pascasarjana Universitas Katolik Widya Mandala SurabayaJurnal Akuntansi Kontemporer2085-11892685-99712019-07-01111405110.33508/jako.v11i1.20741680ANALISIS SISTEM INFORMASI AKUNTANSI PEMBELIAN DAN PENJUALAN PADA CV. TRI KENCANA CILEGON-BANTENM. Hendra Yulianto0Darti Djuharni1Sekolah Tinggi Ilmu Ekonomi (STIE) MalangkuҫeҫwaraSekolah Tinggi Ilmu Ekonomi (STIE) MalangkuҫeҫwaraThe purpose of this study is to analyze and evaluate the implementation of accounting information system for purchases and sales in "CV. TRI KENCANA. The research method used a case study method with descriptive analysis. The results show that many accounting information systemsof purchases and sales carried out in this company are still a lot of weakness, including the uneven division of tasks in accordance with the existing organizational structure, there are multiple functions in several division, there are two departments whose authority and duties are the same but in the organizational structure is separated. Besides, the documents used there are still shortcomings related to internal control that must be done. Therefore in this study, several solutions were provided to overcome the problems, namely, improvement of the organizational structure both in terms of naming, division of tasks, and the incorporation of two departments that have the same function, as well as refinement of the documents usedhttp://journal.wima.ac.id/index.php/JAKO/article/view/2074accounting information system, cycle of purchase and selling, internal control system
spellingShingle M. Hendra Yulianto
Darti Djuharni
ANALISIS SISTEM INFORMASI AKUNTANSI PEMBELIAN DAN PENJUALAN PADA CV. TRI KENCANA CILEGON-BANTEN
Jurnal Akuntansi Kontemporer
accounting information system, cycle of purchase and selling, internal control system
title ANALISIS SISTEM INFORMASI AKUNTANSI PEMBELIAN DAN PENJUALAN PADA CV. TRI KENCANA CILEGON-BANTEN
title_full ANALISIS SISTEM INFORMASI AKUNTANSI PEMBELIAN DAN PENJUALAN PADA CV. TRI KENCANA CILEGON-BANTEN
title_fullStr ANALISIS SISTEM INFORMASI AKUNTANSI PEMBELIAN DAN PENJUALAN PADA CV. TRI KENCANA CILEGON-BANTEN
title_full_unstemmed ANALISIS SISTEM INFORMASI AKUNTANSI PEMBELIAN DAN PENJUALAN PADA CV. TRI KENCANA CILEGON-BANTEN
title_short ANALISIS SISTEM INFORMASI AKUNTANSI PEMBELIAN DAN PENJUALAN PADA CV. TRI KENCANA CILEGON-BANTEN
title_sort analisis sistem informasi akuntansi pembelian dan penjualan pada cv tri kencana cilegon banten
topic accounting information system, cycle of purchase and selling, internal control system
url http://journal.wima.ac.id/index.php/JAKO/article/view/2074
work_keys_str_mv AT mhendrayulianto analisissisteminformasiakuntansipembeliandanpenjualanpadacvtrikencanacilegonbanten
AT dartidjuharni analisissisteminformasiakuntansipembeliandanpenjualanpadacvtrikencanacilegonbanten