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All Journal Jurnal Ilmiah Bisnis dan Perpajakan (Bijak)
Edi Subiyantoro
D3 Akuntansi universitas Merdeka Malang
Economics, Econometrics & Finance

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Evaluasi sistem akuntansi penjualan kredit pada PT Teratai Kabupaten Sumba Timur Ana Intan Kahi; Edi Subiyantoro; Fitriana Santi; Hanjar Ikrima Nanda
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 3, No 2 (2021): July 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (688.642 KB) | DOI: 10.26905/j.bijak.v3i2.6594

Abstract

In increasing revenue, PT Teratai seeks to increase sales volume. One of the efforts to increase sales is to provide credit sales facilities to customers. Based on the results of observations found several problems including the credit sales accounting system, documents and records on the credit sales system including the eyebrow chart. The credit sales accounting system. This study aims to determine how the credit sales accounting information system of PT Teratai. Data collection techniques in this study using the interview method. The data collected was analyzed descriptively qualitatively. The results of the study show that PT Teratai credit sales system has not been effective. It was found that there was no separation of several functions, namely sales, collection and credit.
Co-Authors Ana Intan Kahi Fitriana Santi Nanda, Hanjar Ikrima