ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI DALAM MEMINIMALISIR PIUTANG TAK TERTAGIH PADA PT. SUMBER ABADI CALYA MANDAKAMANDAKA

Abstract

Analysis and design of information systems at PT.Sources Abadi Calya Mandaka to create a computerized
system that can be used in company operations, namely activities that always nees information. This research is
a qualitative research to analyze the application of accounting information systems in minimizing uncollectible
receivables at PT. Sumber Abadi Calya Mandaka Surabaya. This research uses case study methods and analyzed
data are the results of interviews with the head of warehouse, and direct observation with accounting consultants
PT. Sumber Abadi Calya Mandaka Surabaya. The development of the business world in the rapidly changing
industry can experience changes that will occur in the future. To be able to compete, companies must be able to
make various efforts on each activity in order to be as effective as possible. Therefore, PT. Sumber Abadi Calya
Mandaka seeks to minimize the possibility of uncollectible accounts that may arise from the sale of credit and the
business undertaken by the company to minimize the possibility of uncollectible accounts is to establish
established procedures. So that, the right and quality decisions will be produced, which will ultimately increase
the incoming receivables.
Keywords: accounting information system, selling, receivables.