ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI (SIA) SIKLUS PENDAPATAN BERBASIS E-COMMERCE PADA PT. MATAHARI ANEKA MKM SURABAYA

Abstract

The aim of this study; 1) To determine the application of the Accounting Information System to the e-commerce based revenue cycle and evaluate the revenue cycle at PT. Matahari Aneka MKM Surabaya; 2) To analyze the implementation of the e-commerce-based Revenue Cycle Accounting Information System (AIS) at PT. Matahari Aneka MKM Surabaya. This type of research is descriptive qualitative research using a case study approach. Data collection was carried out using observation, interviews and documentation techniques. Data analysis in this research includes: 1) Collecting data and information on PT's e-commerce revenue cycle accounting information system. Matahari Aneka MKM Surabaya; 2) Describe PT's e-commerce revenue cycle accounting information system. Matahari Aneka MKM Surabaya; 3) Analyze the implementation of PT's e-commerce revenue cycle accounting information system. Matahari Aneka MKM Surabaya; 4) Make recommendations and solutions regarding PT's e-commerce revenue cycle accounting information system. Matahari Aneka MKM Surabaya. PT Matahari Aneka MKM Surabaya, implements a revenue cycle accounting information system by implementing four business activities, namely sales orders, shipping, billing and cash receipts using software applications. The documents used related to the SIA revenue cycle are order documents, E-invoices, travel letters, and proof of transfer.