Efektivitas Sistem Informasi Akuntansi dalam Siklus Pendapatan pada PT. Indah Yatama Cabang HM. Joni Medan

Abstract

The purpose of this study was to determine the Revenue Cycle Accounting Information System at PT. Indah Yatama Branch H.M. Joni Medan. The research method used is a descriptive method which is a research that tries to give a systematic description of a situation, problem, phenomenon, service or program, or provide information about, for example, the living conditions of a community and the situations, regions, procedures that apply in society and situations, attitudes, views, ongoing processes, the influence of a phenomenon, careful measurement of the phenomenon and the technical skills of source tracking. The results showed that the components and records of the income cycle carried out at PT. Indah yatama H.M. Joni Medan is well implemented. In processing accounting data using bacth system that is all transactions collected and combined to be processed simultaneously into a computer to be processed in order to spend information. This further impacts on the processing carried out simultaneously and automatically. So the accounting transaction system in the income cycle at PT. Indah Yatama Branch H.M. Joni Medan is quite effective, so the information generated is accurate and timely.