Peranan Sistem Informasi Akuntansi terhadap Sistem Pengendalian Internal Penjualan Kredit pada PT. TNB

Susanti, Eva (0651109) (2010) Peranan Sistem Informasi Akuntansi terhadap Sistem Pengendalian Internal Penjualan Kredit pada PT. TNB. Undergraduate thesis, Universitas Kristen Maranatha.

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Abstract

Within the company, sales department is a very important part, because sales activity is an important activity and will determine the survival of the company. To achieve optimum sales, companies such as PT. TNB needs accurate information in the form of the necessary data so that it can be used in considering policies that companies can minimize the risk of loss, whether from sales, and consumers. Accounting information systems needed by the company, given the range is on sale, thus ignoring other things, credit sales particularly in need of data accuracy in accounting information systems, so that billing delays can be minimized. With the existence of appropriate information systems to support internal controls for the sale of credit because it would involve the credibility of the buyer and the billing period. In accordance with the above descriptions the author conducted research on accounting information system of internal control of credit sales of PT. TNB is located at Bandung. This method is descriptive analysis and methods used are observation for the company. Based on the results of this study concluded that PT. TNB should improve the internal control system so that the piling can be minimized and the system requires precise and accurate information so the company can be well controlled in each activity. From the things above, there is a very important role in the implementation of the system of credit turnover of PT. TNB.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Accounting Information System, credit sales, internal control
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economics > 51 Accounting Department
Depositing User: Perpustakaan Maranatha
Date Deposited: 23 Apr 2015 10:07
Last Modified: 23 Apr 2015 10:07
URI: http://repository.maranatha.edu/id/eprint/11983

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