EVALUASI DAN PERANCANGAN SISTEM INFORMASI AKUNTANSI PENJUALAN KREDIT PADA DEALER MOTOR SENTRA SURYA ABADI RANGKASBITUNG

Adi Dwi Purnomo, Irma Nurmayasari

Abstract


This study examines the Evaluation and Design of Accounting Information Systems Credit sales at Dealer Sentra Surya Abadi. The purpose of this research was conducted to determine the application of Accounting Information Systems Credit Sales in the Company and give evaluation of Accounting Information Systems Credit  Sales in the Company in accordance with the procedure.

This study uses descriptive analysis and comparative analysis methods. Method of data collection is primary data is data obtained directly from the company through interviews, observation and documentationwere then processed and summarized as well as a collection of socendary data obtained directly from the Companies such as books, journal, and the internet. The analysis uses is descriptivequalitative analysis describes the factual information in the form of flowchart obtainedfrom the vendoras well as qualitative comparative analysisis to how to compare credit company sales systems and appropriate procedures.

After the results of this study were evaluated by the accounting information systems of credit sales according to the procedure then there is the affirmation of recommendations to consumers regarding the adoption of the motor so that the authorization process runs smoothly and does not stall. Edition of the finance dapartement is responsible for the note receivable arising from credt sales transaction along with additional document and produce records of inventory cards, card receivables, sales journal. Additional warehouse responsible cards to store and prepare the goods ordered by the costumer and deliver the goods to the delivery function. With these recommendations, facilitate the company achieving sales target of 400 units per month.


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