Analisis Penerapan Sistem Informasi Akuntansi Penjualan Kredit dalam Upaya Meningkatkan Sistem Pengendalian Internal pada PT. Hasjrat Abadi Divisi Dunlop Manado

Abstract

Companies must have new innovations and creativity so that they can continue to live in the world market supported by the company's internal controls. Internal control is carried out to monitor whether the company's operational and financial activities have been carried out in accordance with the procedures and policies set by management. In the object of this study, there are problems, namely deficiencies in the credit sales accounting information system which impede the improvement of internal control within the company, namely the discovery of accounts receivable payments for credit sales transactions that have not been paid by the store at maturity so that when reopened the sales order cannot accepted by the system, because the system can only accept reopening sales orders when the store has paid off the company's receivables. In this study, the type of research used is descriptive qualitative method. For data collection techniques using observation, interviews, and documentation. The result of this study is that the credit sales accounting information system has not fully supported the improvement of internal control at Dunlop Division PT Hasjrat Abadi due to deficiencies found in credit sales functions and procedures. The recommendation that the author gives is that the billing function needs to be evaluated again, and the system needs to add a reminder feature to facilitate credit sales activities. And for the function of warehouse and shipping, it is necessary to have a clear separation of functions.

Keywords: Accounting information systems, credit sales, internal control systems