Efektivitas Sistem Informasi Akuntansi Terhadap Pengendalian Intern Sistem Penjualan

Abstract

This study aims to find out and get real evidence about the effectiveness of accounting information systems for internal control of the sales system at PT Alfa Scorpi, Bagan Batu Branch. The type of research in this study is qualitative with a descriptive approach, while the informants in this study are the Financial Accounting Section and sales at the Alfa Scorpii Bagan Batu branch. The data analysis technique used in the research is data reduction, data presentation, and conclusion drawing. Intern control of sales has been carried out well but there are still shortcomings where results are obtained that employees are still stranded with two tasks or work at the same time, namely the accounts receivable and collection. Sales accounting information system applied by PT. Alfa Scorpii Bagan Batu Branch has used a computerized system well. Sales accounting information system applied by PT. Alfa Scorpii Batu Bagan Branch has been effectively implemented to support the implementation of the company's internal control sales.