<![CDATA[Despite the widespread implementation of ERP systems in distribution companies, studies examining the effectiveness of Return Merchandise Authorization (RMA)-based accounting information systems in sales return management remain limited, particularly within pharmaceutical distribution companies. This study aims to evaluate the effectiveness of the Enterprise Resource Planning (ERP) system based on Oracle E-Business Suite (EBS), specifically the Order Management and Inventory modules, within the Return Merchandise Authorization (RMA) procedure. This research employs a descriptive qualitative approach through participant observation and interviews within the Finance Accounting department at PT Enseval Putera Megatrading Tbk Mataram Branch. The results indicate that the implementation of Oracle EBS effectively integrates the flow of information across divisions and strengthens internal control through a strict segregation of duties between physical inventory management in the warehouse and monetary recording validation. Nevertheless, the system's effectiveness still faces operational constraints, including the risk of human error during the initial dataverification stage and a reliance on wet-signature authorization, which can delay the issuance of Credit Notes. This study recommends transitioning towards digital authorization and strengthening technological infrastructure to comprehensively optimize the operational system's performance.]]>
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