EVALUASI SISTEM INFORMASI AKUNTANSI SIKLUS PENDAPATAN BERBASIS E-COMMERCE PADA PT INDOMARCO PRISMATAMA SURABAYA

Abstract

This research aimed to find out the implementation of the Accounting Information System and evaluate the cycles of income-based e-commerce at PT Indomarco Prismatama, branch of Surabaya. The research was descriptive-qualitative with a case-study approach. Furthermore, the instrument in the data collection technique used observation, interviews, and documentation. The data analysis consisted of 1) collecting data and information in the accounting information system on the cycles of income-based e-commerce, 2) describing the accounting information system on the cycles of income-based e-commerce,3) analyzing the implementation of the accounting information system on the cycles of income-based e-commerce and 4) make rekomendations and solutions for the accounting information system on the cycles of income-based e-commerce at PT Indomarco Primatama. The result concluded that PT Indomarco Prismatama had implemented the accounting information system computerized on the cycles of income-based e-commerce at PT Indomarco Prismatama, yet there were some things that needed to be organized. Moreover, there was no separation between the income that was gained by either cash sales (offline) of online. Therefore, the cash revenue that was gained totally by the delivery man could have fraud or loss. In addition, the accounting documents that were applied recently did not suit the standard.