Analisis Sistem Informasi Akuntansi atas Siklus Pendapatan pada PT. Mitra Jaya Kencana Indah Medan

Abstract

This study aims to determine the Accounting Information System in the application of the Revenue Cycle against the procedure of selling heavy equipment rental services and collection procedures for receivables, as well as to know the documents and records of sales accounting applied to PT. Mitra Jaya Kencana Indah Medan. The type of research used is descriptive and data sources used in this study are Primary and Secondary data. The analytical method used is qualitative descriptive method. The results showed that PT. Mitra Jaya Kencana Indah Medan has implemented Accounting Information System on the Revenue Cycle against sales that have been effective, with the use of financial statements on the procedure of collection of accounts receivable, form and recording transactions. This means that if the accounting information system on the Revenue cycle of sales is applied properly will be able to simplify the process of selling heavy equipment rental services that will impact on the Financial Statement, as evidenced by the collection of receivables and sales transaction recording procedures so as to ensure the accuracy of accounting data and reliability.