Journal of Social Science
Vol. 1 No. 5 (2020): Journal of Social Science

Analysis And Design Of Accounting Information System Of Purchase Of Credit Spare Parts In PT. Sumber Batu

Daniel Pangondian (Mercu Buana University Jakarta, Indonesia)

Article Info

Publish Date
25 Nov 2020

Abstract

This research was conducted at PT. Sumber Batu which is engaged in contracting. Activities carried out by the company, one of which is the purchase of spare parts on credit. The implementation of the accounting system for purchasing spare parts on credit has not yet fully carried out activities in accordance with internal controls. Data collection was carried out using interview and observation techniques. The analysis conducted was a qualitative descriptive analysis by analyzing and designing Flowcharts, Data Flow Diagrams (DFD), Entity Relationship Diagrams (ERD), and Normalization. Based on research that has been done, researchers can draw the conclusion that there is no duplication of functions applied to the procedure for purchasing spare parts on credit, Keywords : Information System Accounting, Credit Purchases, Internal Control Systems

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Journal Info
Journal of Social Science
Website

Abbrev

jsss

Publisher

Syntax Corporation Indonesia

Subject

Religion Humanities Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Description

The Journal of Social Science provides a means for sustained discussion of relevant issues that fall within the focus and scopes of the journal which can be examined empirically. The journal publishes research articles covering all aspects of social sciences, ranging from Management, Economics, ...