ANALISIS PENGENDALIAN INTERN DALAM SISTEM INFORMASI AKUNTANSI PENJUALAN UNTUK EFEKTIVITAS DAN EFISIENSI PENJUALAN

Abstract

Recently, the business world has increased rapidly. Therefore, many business owners have used and developed updating information systems. With those developments, the sales accounting information system becomes more effective, efficient, and easier in decision making. This research aimed to analyze the implementation and role of internal control within the information system of sales accounting for effectiveness and efficiency of PT. Bahagia Intra Niaga. The research was descriptive-qualitative with a case-study approach. Moreover, the data were taken from interview results and documentations. Furthermore, the data analysis technique used presenting and drawing conclusions. The research result concluded that the implementation and role of internal control were more essential for the company. This happened as with the company's internal control, sales activities could be managed suit with its procedure in order to increase sales. Additionally, with a computerized information system of sales accounting, the company could be eased in the next step of decision making. The management of PT. Bahagia Intra Niaga was expected to increase the internal control which rule within the company; in order to maintain sales goods of effectiveness and efficiency also to increase sales targets each year.
Keywords: internal control, accounting information system, sales, effectiveness, efficiency