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All Journal Gemilang: Jurnal Manajemen dan Akuntansi
Desiderata Bengan Hulun
Universitas Nusa Nipa
Humanities

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Journal : Gemilang: Jurnal Manajemen dan Akuntansi

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Analisis Penerapan Sistem Informasi Akuntansi Penjualan Kredit Pada Graha Insan Surya (GIS) Maumere Desiderata Bengan Hulun; Maria Nona Dince; Pipiet Niken Aurelia
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 4 (2023): Oktober : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v3i4.879

Abstract

This study aims to analyze the application of accounting information systems to credit sales at Graha Insan Surya (GIS) Maumere. The analysis method used in this research is qualitative method. In this study the types of data used are primary data and secondary data. Data collection in the form of documentation, observation and interviews with related parties regarding the Accounting Information System for credit sales. The results of the research obtained from the credit sales accounting information system at Graha Insan Surya (GIS) Maumere are still not effective where there are still multiple functions, namely the retail supervisor is held concurrently by cashier 1, in documents there are only requirement sheets and notes but some documents are not used in credit sales but are in accordance with company needs such as Bill of Lading, Packing Slip, Warehouse Copy, Sales Order Follow-up Copy, Cross-index file copy, Costumer copies, Account Receivable Copy, Analysis Copy, and Sales person copy. For records, there are only sales journals that are recorded manually in the Microsoft Office Excel application, flowcharts that have not been made, and an internal control system that has not run smoothly.
Co-Authors Maria Nona Dince Niken Aurelia, Pipiet