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EQUILIBIRIA
Published by Universitas Riau Kepulauan Batam
ISSN : 25031546     EISSN : 29862248     DOI : 10.33373
Core Subject : Economy, Education,
Economics, Econometrics & Finance Other
Jurnal EQUILIBIRIA Fakultas Ekonomi merupakan media publikasi ilmiah internal fakultas Ekonomi, Universitas Riau Kepulauan focus pada karya ilmiah berupa tulisan dari hasil penelitian yang dilakukan dosen yang meliputi disiplin ilmu Manajemen dan Akuntansi dan ilmu-ilmu lainnya yang berhubungan.
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Search results for , issue "Vol 2, No 2 (2015): Volume 2 No. 2 2015" : 1 Documents clear
ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN KREDIT TERHADAP SIKLUS PENDAPATAN (STUDI KASUS PT. ASTRAGRAPHIA TBK) Z, Zuliyanti; Putra, Rizki Eka; Jaya, Hendry
EQUILIBIRIA Vol 2, No 2 (2015): Volume 2 No. 2 2015
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (943.657 KB) | DOI: 10.33373/jeq.v2i2.855

Abstract

Zuliyanfi. Analysis of Accounting Information Systems Revenue Cycle Against Credit Sales at PT. Astragraphia Tbk Guided by In line with the development of information technology, the application of accounting information systems can support the lending process that is applied to Astragraphia Tbk PT. The research objective was to determine the accounting information system in which credit sales are effectively set by the company.The analytical method used is descriptive analysis method through a case study approach is a method that provides a systematic and accurate picture ofthe facts, and the nature of the relationship between the phenomenon under study in the company. Data was collected to achieve the goal is to conduct field research and library research. Fieldwork was obtained by interview and observation. While the research literature obtained from literature and books related to the researchconducted.From the analysis we concluded that the accounting information system of credit sales when viewed from the purpose of accounting information system is effective and can be said to be good because it is consistent with the theory that the accounting information system to support credit sales .. It can be seen from any part of the responsibility that has been carrying out their duties in accordance with the authority given, but the procedure of credit sales accounting information systems are used less effective, because there is a weakness and that is not a function of lack of credit, because the credit function held by the sales function

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