ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN KREDIT TERHADAP EFEKTIVITAS PENGENDALIAN INTERN PIUTANG DAGANG (STUDI PADA PT SAMUDERA TEKNIK ABADI)

Abstract

Accounting Information System provides financial information that the management needs,to simplify the company’s management. Therefore, this research aimed to analyze the credit sales accounting information system from its roles in the effectiveness of internal control of accounts receivable at PT. Samudera Teknik Abadi. The research was qualitative, which described or analyzed the research result. In other words, it viewed some facts or natural conditions in the company. Also, it examined the effectiveness of activity on credit sales at PT. Samudera Teknik Abadi. The result showed that the credit sales accounting information system on the effectiveness of internal control of receivable accounts at PT.Samudera Teknik Abadi did not totally support. It could be seen as PT. Samudera Teknik Abadi did not do credit limit checking previously before credit sales. As consequence, therewas an increase in accounts receivable unpaid every year. Likewise, related to thefinancial data reliability of PT. Samudera Teknik Abadi, the company still used a manual system and did not well-computerized.