Detail Inovasi Perguruan Tinggi


Tema: Akuntansi
Judul: ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI DAN KREDIT DALAM RANGKA MENINGKATKAN EFEKTIVITAS PENERIMAAN KAS
Perguruan Tinggi: Sekolah Tinggi Ilmu Ekonomi Kesatuan
Jenis/sdm: dosen/0429116001

Tahun: 2013

Sales accounting information system is one important thing in influencing the effectiveness of a company sales, hence the sales information system is applied in good company a cash sales and credit sales system is not free from the influence of the accounting information system applied to the enterprise. Accounting information system which can effectively deliver a big impact on the company sales effectiveness.
The purpose of this study was to analize how accounting information system of cash sales and credit sales in a company and its influence on the effectiveness of the company cash receipts, accounting information system are cash sales and credit sales has been effectively applied and can impact the effectiveness of acceptance positive cash in the company. Research conducted by the authors is in PT. Aldy Pradipta that located in Ciawi-Bogor.
The conclusion was that the accounting information system of cash sales and credit sales are applied to PT. Aldy Pradipta generally been effective, as already described above, although there are some drawbacks such as the lack of segregation of duties in charge of accounting and accounting records for the second part of the warehouse with the expedition, and part sales are still double duty as a person who has a credit authorization. Weakness- the weaknes is expected to be repaired by the company so as to improve the system of cash sales information and credit sales at PT. Aldy Pradipta.
Keywords: accounting information system, Sales, effectiveness of cash receipts