PENERAPAN SISTEM INFORMASI AKUNTANSI PENJUALAN KREDIT TERHADAP PENGENDALIAN INTERN PIUTANG PADA ANUGERAH ELEKTRONIK DI KARANGANYAR

Penulis

  • Widia Sulistyani Fakultas Ekonomi Universitas Surakarta
  • Savitri Savitri Fakultas Ekonomi Universitas Surakarta

Kata Kunci:

accounting information system, credit sales, internal control, accounts receivable

Abstrak

In general, the notion of an information system is something that provides information for management to make decisions or policies and carry out operations. Therefore the use of computers is very useful for accounting information systems because it can facilitate activities within a company. This type of research is qualitative research, with a qualitative descriptive approach is a method used to analyze or describe a research result but not used to make broader conclusions. The credit sales accounting information system at Anugerah Elektronik is good enough, it is hoped that the company will be able to compete with competitors. With the existence of a survey section that controls receivables through several considerations. It is recommended that the implementation of the credit sales accounting information system at Anugerah Elektronik in each department be improved. Especially in the field of human resources. As well as improving internal control within the company by using shipping documents or travel documents

Diterbitkan

2026-02-25

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