Peran Sistem Informasi Akuntansi Penjualan Dalam Menunjang Efektivitas Pengendalian Internal (Studi Kasus Dealer PT. Surya Inti Putra Semeru Lumajang)

Abstract

Control at PT. Surya Inti Putra Semeru Lumajang. This study aims to to determine the accounting information system sales in supporting the effectiveness on internal control and knowing flowchart work at the system. The research was conducted at PT. Surya Inti Putra Semeru Lumajang using qualitative methods, namely to explain the accounting information system sales in supporting the effectiveness of internal control. Using data analysis techniques that include documentation, interviews and observations to obtain the data needed in this study.The result of this study found that the accounting information system sales have not been fully supporting the effectiveness of internal control especially in flowchart in company not been fully. The system still allows the sale of loss and fraud on the data, In this case the possibility of data loss and fraud can occur, and even the company is difficult to identify the actual process and according to standard operating procedures because the existing flow diagram has not been fully implemented. Companies must implement a better internal control system by running a sales accounting information system in accordance with company procedures.