GM Motor Pontianak is a company engaged in the sale and service of motorbikes. Service transaction data processing and motorbike sales are still managed in a simple way, namely recording transactions into a ledger and copied to Microsoft Excel for recapitulation or report presentation. The main problem that becomes an obstacle for the company is that the admin as a transaction data processor often makes mistakes and delays in making a recapitulation of monthly sales transactions, as well as errors in making financial reports. Therefore, this study discusses the design of the accounting information system for purchases, sales, and services implemented at PT. GM Motor Pontianak. The method used in the development of this system is the waterfall model, because the system design is carried out systematically through the stages of analysis, design, implementation, testing and support. The resulting accounting information system provides facilities to two users, namely Admin and Director. Admin who can manage account data, spare part brands, spare part data, mechanical data, tariff data, account data, spare part purchase transactions, spare part sales transactions, service transactions, sales and expense transactions. The director can process user data, access spare part stock reports, purchase reports, sales reports, service service reports, mechanical incentive reports, general journal reports, general ledger reports, trial balance reports and income statements. The system built is expected to help PT. GM Motor Pontianak in managing purchases, sales and service transactions and producing financial reports in accordance with financial accounting standards.
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