ANALISIS SISTEM INFORMASI AKUNTANSI PEMBELIAN DAN PENJUALAN PADA CV. TRI KENCANA CILEGON-BANTEN

M. Yulianto, Darti Djuharni
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引用次数: 3

Abstract

The purpose of this study is to analyze and evaluate the implementation of accounting information system for purchases and sales in "CV. TRI KENCANA. The research method used a case study method with descriptive analysis. The results show that many accounting information systemsof purchases and sales carried out in this company are still a lot of weakness, including the uneven division of tasks in accordance with the existing organizational structure, there are multiple functions in several division, there are two departments whose authority and duties are the same but in the organizational structure is separated. Besides, the documents used there are still shortcomings related to internal control that must be done. Therefore in this study, several solutions were provided to overcome the problems, namely, improvement of the organizational structure both in terms of naming, division of tasks, and the incorporation of two departments that have the same function, as well as refinement of the documents used
CV的采购和销售信息系统分析。cilegono - banten的三套计划
本研究的目的是分析和评估中国采购和销售会计信息系统的实施情况该研究方法采用了描述性分析的案例研究方法。结果表明,该公司许多采购和销售会计信息系统仍然存在许多薄弱环节,包括根据现有组织结构划分任务不均衡,几个部门中有多个职能,有两个部门其职权相同,但在组织结构上是分离的。此外,所使用的文件在内部控制方面仍然存在不足,必须加以改进。因此,在本研究中,提供了几种解决方案来克服这些问题,即在命名、任务划分、合并具有相同职能的两个部门方面改进组织结构,以及改进所使用的文件
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