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Journal : JACTA: Journal of Accounting and Tax

Credit Sales Accounting System At Pt. Xyz In Bekasi Titik Purwaningtyas; Hamizar; Taty Noorhayati; Ariska Mediati
JACTA: Journal of Accounting and Tax Vol. 3 No. 1 (2024): JACTA: Journal of Accounting and Taxes
Publisher : ASIAN PUBLISHER

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Abstract

The purpose of this research was to determine the flow of the credit sales system at PT. XYX in Bekasi and to know the internal control of credit sales at PT. XYZ in Bekasi.This research method uses a qualitative descriptive method, namely a method that uses a natural setting with the intention of interpreting the phenomena that occur and is carried out by involving various existing methods through literature studies, interviews, and analyzing data obtained from companies. Based on the observations it can be concluded that the credit sales system at PT. XYZ in Bekasi runs computerized. There are several things that are not in accordance with internal control according to Mulyadi's theory. There are still several sections that need separation, such as the PPIC section which must be separated from the warehouse section and the separation between the credit section, the receivable collection section, and the accounting section.
MEASURING THE EFFECTIVITY OF ACCOUNTING SYSTEM OF CASH IN IN PT. CHITRA MAJU JAYA ABADI JAKARTA Hamizar
JACTA: Journal of Accounting and Tax Vol. 1 No. 1 (2022): JACTA: Journal of Accounting and Tax, July 2022
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/jacta.v1i1.16

Abstract

The purpose of this study is to find out how the cash receipts accounting system, especially for cash receipts from Cash On Delivery (COD) sales, is applied to PT. Chitra Maju Jaya Abadi.. The research methodology used is in the form of field studies by means of observation and literature study by studying various forms of written materials, as well as interviews with the company. Based on the observations made by the author, it can be concluded that in general PT. Chitra Maju Jaya Abadi has implemented a cash receipts accounting system quite well, it's just that the existing functions are still not in accordance with the existing theory, which results in dual duties and authority by 1 (one) function. The author hopes that the results of research and discussion in this Final Project can provide input that can assist the company in perfecting an effective and efficient Cash Receipt Accounting System.