Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal ACCOUNTABILITY
Divyana Aprila Daung Salsabilla
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
THE USE OF FLOWCHART AS A METHOD OF SALES PROCESS ANALYSIS: A STUDY OF THE WEAKNESSES, RISKS AND EFFECTIVENESS OF ACCOUNTING INFORMATION SYSTEMS Adinda Naya Salsabilla; Ardhina Dwi Sabtara; Divyana Aprila Daung Salsabilla
ACCOUNTABILITY Vol. 15 No. 1 (2026): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/ja.v15i1.65817

Abstract

This study aims to analyze the sales process using flowcharts as a tool for mapping workflows in Accounting Information Systems. Flowcharts are used to identify procedural stages, decision points, and parties involved in the sales process. This study uses a literature review method to examine the types of risks that arise, including fraud, delays in authorization, and inaccurate documentation, as well as to assess the effectiveness of the Accounting Information System in supporting sales activities. The results show that flowcharts provide a clear visualization of operational flows, facilitating the evaluation of inefficiencies, risk gaps, and inaccuracies in internal controls. In addition, the use of flowcharts has been proven to help improve understanding of data integrity and document flow, thereby contributing to the improvement of the overall effectiveness of the accounting information system. This study confirms that flowcharts are an effective tool for business process analysis and development, particularly in the sales cycle. Keywords: Flowchart, Sales Process, Risk Assessment, Accounting Information System Effectiveness.
Co-Authors Adinda Naya Salsabilla Ardhina Dwi Sabtara