This study aims to assess the implementation of a sales accounting information system at the Putri chips factory in Deli Serdang Regency. Employing a qualitative methodology, data were collected through interviews, observations, and document analysis, utilizing both primary and secondary sources. The primary research subject was Mrs. Liani, the proprietor of the factory. It should be noted that a limitation of this study is the potential inaccuracy of obtained data. Findings indicate that the Putri chips factory in Deli Serdang has not yet implemented a comprehensive sales accounting information system. This is evidenced by their rudimentary record-keeping practices, which are based solely on basic knowledge and lack systematic manual bookkeeping in a cash ledger. Consequently, the factory faces challenges in accurately determining capital expenditures, profitability, and making informed financial decisions.
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