Journal of Economic, Bussines and Accounting (COSTING)
Vol 3 No 1 (2019): COSTING : Journal of Economic, Bussines and Accounting

Evaluasi Sistem Informasi Akuntansi Penjualan Kredit

Ayu Apriyanti (Universitas Muhammadiyah Jember)



Article Info

Publish Date
23 Dec 2019

Abstract

Sales accounting information system is a system that is useful as a control tool for the implementation of a company's transactions. This research was conducted with the aim to find out how the credit sales information system in PD. Sinar Mas Hakasima Branch Jember, to find out how-not-the credit sales accounting information system has been done well. The analytical method used in this study is descriptive qualitative. Data collection techniques, interview techniques, observation / observation and documentation. The data used are primary data consisting of the results of direct interviews regarding credit sales accounting information systems. Based on the results of the analysis conducted by researchers, it can be seen that the credit sales accounting information system applied by PD. The Masasasima Branch of Jember Branch in processing credit sales transactions is good, the company has a good and adequate information system. Keywords: Accounting Information Systems, Credit Sales, Accounting Information System Elements

Copyrights © 2019






Journal Info

Abbrev

COSTING

Publisher

Subject

Economics, Econometrics & Finance

Description

COSTING : Journal of Economic, Bussines and Accounting reviewed covers theoretical and applied research in the field of Economics, Business and Accounting. Priority is given to those articles which satisfy the main scope of the journal, and have an impact in the research areas of interest. ...