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Journal : Jurnal Ekonomika Dan Bisnis

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Efektivitas Sistem Informasi Akuntansi Atas Pendapatan Jasa Penitipan Barang Pada PT. Pegadaian (Persero) UPS Sibuhuan Fatwa, M. Ihsan; Sudiarti, Sri; Kusmilawaty, Kusmilawaty
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 3 No. 3 (2023): September - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v3i3.1258

Abstract

One of the information systems that is really needed in companies, without good information, company management will experience difficulties in making decisions. The information system needed in a company is an accounting information system, because basically an Accounting Information System (AIS) is a system that processes data and transactions to produce information that is useful for planning, controlling and operating a business. This research aims to analyze the effectiveness of information systems. Accounting for Revenue from Goods Safekeeping Services at PT. Pegadaian (Persero) UPS Sibuhuan. The research method used in this research is descriptive qualitative with a field approach through interviews and documentation, then analysis is carried out. The results of this research indicate that the accounting information system for goods deposit services revenue has been implemented effectively at PT Pegadaian (Persero) UPS Sihubuan. PT Pegadaian (Persero) UPS Sihubuan uses source documents to collect initial data about business activities, and then transfers the data to a computer. With well-designed source documents, data entry can be used properly for speed in recording business activities. When data about business activities has been collected, the next step is the process of updating previously stored information about the resources affected by these activities. The updating process is carried out directly, transactions occur and then produce output, namely financial reports. There is an accounting information system reporting process for deposit service revenues in the form of recognition, measurement, disclosure, reporting and accounting report notes.
Co-Authors Ahmad Hasibuan, Nur Fadhilah Aini Syifa, Raisa Hilia Alam Alam, Alam Amansyah, Amansyah Aminor, Aminor Aminuyati Amsari, Syahrul Andriati, Yumi Sri Anggraini, Susi Ardhiansyah Arnida Wahyuni Lubis Atika Atika Badriatin, Tine Barus, Dana Syahputra Bi Rahmani, Nur Ahmadi Chuzaimah Batubara Devi Damayanti Edward, Yusuf Ronny Fatwa, M. Ihsan Ferty, Feila Deo Frinal Saputri, Dea Ghurroh Setyoningrum, Nuk Harahap, Lia Novianty Harahap, Muhammad Ikhsan Harahap, Rahmat Daim Hartanto Hasibuan, M. Taufik Hasibuan, Misna Hendra Hendra Herawati Herawati Hery Syahrial, Hery Indriani, Rizki Ismail Fahri Isyana Rahayu, Isyana Jefriansyah Jefriansyah, Jefriansyah Khodijah, Amalia Siti Kusmilawaty, Kusmilawaty Lesmono, Bambang Lewi, Sarifah Lia Puspitasari Lubis, Fadhilah Nondangari Lubis, Nabila Lucky Radi Rinandiyana Mahendra, Ahdiyat Marliyah, Marliyah MayaPutra, Muhammad Umar Muhammad Alfarabi Muhammad Lathief Ilhamy Nasution Muhammad Ramadhan muhammad Syahbudi, muhammad Murizal, Irvan N. Nelis Febriani SM Nasution, Adanan Murroh Natasya, Tifani Nofinawati Nofinawati, Nofinawati Nugroho, Ahmad Bayu Nur, Melani Azzahra Nurbaiti Nurbaiti Nurhasanah, Rima Nurherawati, Nurherawati Nursantri Yanti Nurul Inayah Peranginangin, Siska Junianti Pohan, Komariah Hapni Putri, Rafika Chudriana Rahmi Syahriza, Rahmi Retno Dyah Pekerti Ritonga, Nanda Wirayulinda Ritonga, Ridwan Ruhama, Intan Rusliana, Nanang Samri Juliati Nasution, Yenni Saputra, Julfan Setyoningrum, Nuk Gurroh Siahaan, Efrida Sari Ramayani Simanjuntak, Indah Sirait, Frida Yanti Siregar, Rizky Ananda Dafitra Sitorus, Seftia Rendiani Solihah, Nita Sundarsih, Dedeh SURYANI Syarbaini, Ahmad Muhaisin B Syfa, Raisa Hillia Aini Tuti Anggraini Wahyu Syarvina