Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Bisnis dan Manajemen
Yahratun Pasaribu
Universitas Islam Negeri Sumatera Utara
Decision Sciences, Operations Research & Management Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analysis of Sales Accounting Information System in MSEMs “Keripik Putri” Factory Deli Serdang Regency Yahratun Pasaribu
Jurnal Bisnis dan Manajemen Vol 11, No 1 (2024): Jurnal Bisnis dan Manajemen Volume 11 Nomor 1 Tahun 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jbm.v11i1.12900

Abstract

This study aims to assess the implementation of a sales accounting information system at the Putri chips factory in Deli Serdang Regency. Employing a qualitative methodology, data were collected through interviews, observations, and document analysis, utilizing both primary and secondary sources. The primary research subject was Mrs. Liani, the proprietor of the factory. It should be noted that a limitation of this study is the potential inaccuracy of obtained data. Findings indicate that the Putri chips factory in Deli Serdang has not yet implemented a comprehensive sales accounting information system. This is evidenced by their rudimentary record-keeping practices, which are based solely on basic knowledge and lack systematic manual bookkeeping in a cash ledger. Consequently, the factory faces challenges in accurately determining capital expenditures, profitability, and making informed financial decisions.
Co-Authors