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All Journal Indonesian Journal of Law and Economics Review
Bardina , Abidah Garizah
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Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Accounting Information System Analysis on Sales Transactions: Analisis Sistem Informasi Akuntansi atas Transaksi Penjualan Bardina , Abidah Garizah; Nurasik, Nurasik
Indonesian Journal of Law and Economics Review Vol. 20 No. 4 (2025): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i4.1354

Abstract

Background: Accounting information systems play a crucial role in ensuring the accuracy and efficiency of company sales transactions. Specific Background: In practice, some companies still face challenges in implementing effective accounting information systems that align with internal control principles. Gap: Limited studies analyze the structure and implementation of sales accounting information systems in medium-scale enterprises. Aims: This study aims to analyze the accounting information system and internal control mechanisms of sales transactions at PT. Daya Anugerah Mandiri Manado. Results: The findings reveal that the company’s accounting system has been properly implemented and effectively supports transaction accuracy, although improvements are needed in documentation and data validation. Novelty: The study highlights the practical evaluation of internal control in the context of a regional sales enterprise. Implications: The results contribute to developing more efficient and reliable accounting systems in corporate environments. Highlights:• Evaluation of accounting information systems in a regional company• Internal control supports transaction accuracy and efficiency• Manual processes still dominate and need digital integration Keywords: Accounting Information System, Sales Transaction, Internal Control, System Evaluation, Efficiency
Co-Authors Nurasik, Nurasik