UPAYA PENERAPAN SISTEM INFORMASI AKUNTANSI BERBASISKOMPUTER MENGGUNAKAN MICROSOFT EXCEL TERHADAP EFEKTIVITAS PENGENDALIAN INTERNAL SISTEM PENJUALAN DAN SISTEM PERSEDIAAN BARANG DAGANG (STUDI KASUS PADA CV. MEDIA SARI PRIMA PANGKALPINANG)

Abstrak

This research was written by Meiren Anggeraini, student identification number 130160006, titled in Indonesian : Upaya Penerapan Sistem Informasi Akuntansi Berbasis Komputer Menggunakan Microsoft Excel terhadap Efektivitas Pengendalian Internal Sistem Penjualan dan Sistem Persediaan Barang Dagang (Studi Kasus pada CV. Media Sari Prima Pangkalpinang). This research was conducted in August to December 2019 with 121 pages without attachments.

The purpose of this research is to know the result of effort implementation accounting information system computer-based using Microsoft Excel to effectiveness internal control of sales system and merchandise inventory system. The subject of this research is CV. Media Sari Prima Pangkalpinang which address at Jalan Jenderal Sudirman Number 40. The object of this research is sales system and merchandise inventory system applied at CV. Media Sari Prima Pangkalpinang. The type of this research is descriptive qualitative. The data were collected by observation, interview, and documentation.

The result of this research showed that (1) concurrent tasks performances by employees, (2) information technology has not been used to support the recording of financial statements more effectively, (3) merchandise inventory which is an important asset of the company has not been recorded. The result of this implementation showed that used computerized system is more effective than manual system. Therefore, this system can be applied by company for effectiveness of internal control of sales system and merchandise inventory system.