ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI PADA PT. CAREL MITRA KOMUNIKA MANADO

Abstract

Sales are a very important company activity because without sales, the company cannot generate income to finance the company’s operations. For this reason, in sales activities, an adequate information system must be formed so that there are no irregularities or misappropriations. This study aims to find out the cash sales accounting information system applied to PT. Carel Mitra Komunika Manado. This research was carried out at PT. Carel Mitra Komunika. This type of research uses a qualitative with data analisys using a descriptive approach. Data collection techniques through inteviews, observations and documentation. The results of the study show that the cash sales accounting information system at PT. Carel Mitra Komunika Manado has not been implemented optimally because the company has not fulfilled the elements of an adequate internal control system, it is said
that this is due to the trap of functions in the administrative department due to the absence of separation of functions in the accounting department, the absence of regular physical checks of cash and the accumulation of documents in the administrative department which makes it difficult to search for data. As a recommendation for companies to separate the functions of the accounting department so that there is no trap in the functions and its supervision is further improved.

Keywords: Accounting Information System, Cash Sales, Internal Control