Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Vol. 4 No. 4 (2023): Oktober

Anlysis of Sales And Cash Receipt Accounting Information Systems In Efforts To Improve Internal Control (Case Study CV. Andalan Prima)

Hiltia Feni Fitria (Universitas Muhammadiyah Bengkulu)
Ahmad Sumarlan (Universitas Muhammadiyah Bengkulu)



Article Info

Publish Date
17 Oct 2023

Abstract

This research aims to find out how to apply sales accounting information system analysis and cash receipts in an effort to improve internal control at CV. Prima Mainstay. This sales and cash receipts accounting information system plays a very important role in internal control, if there is no internal system then you cannot monitor the running of a company This research was conducted at CV. Andalan Prima is a distributor that sells various kinds of plastic. This research uses a descriptive qualitative. The data collection techniques in this research are observation, interviews and documentation. Meanwhile, the data analysis technique in this research uses comparative descriptive analysis by describing or illustrating the actual state of the research object. Based on research conducted regarding the sales accounting system at CV. Andalan Prima Bengkulu found that CV. Andalan Prima in its sales activities implements a cash sales system and a credit sales system. Meanwhile, the accounting information system run by the company uses two systems, namely a manual accounting system and a computerized accounting system. The accounting function is separate from the billing function and the cash receipts function.

Copyrights © 2023






Journal Info

Abbrev

jurnalemak

Publisher

Subject

Economics, Econometrics & Finance Other

Description

Jurnal Emak: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan is a peer-reviewed journal. Ekombis invites academics and researchers who do original research in the fields of economics, management, and accounting, including but not limited to: Economics Monetary Economics, Finance, and Banking ...