Evaluasi Penerapan Sistem Akuntansi Penjualan Dan Penerimaan Kas Pada Perusahaan Dagang Salam Ghifari 212 Mart
Keywords:
Sistem Penerima Kas, Sistem Pengeluaran Kas, Penjualan, KualitatifAbstract
In general, every company has a goal to make a profit. Trading companies, industrial companies, service companies, or other companies, carry out their activities to obtain or generate profits in order to maintain the existence of the company or maintain the survival of the Company itself. One way to make a profit is by buying and selling, because buying and selling is the main source of income in every company, sales activities from each type of company are different. This research was conducted at Salam Ghifari 212 Mart trading company and is a descriptiv research with a qualitative approach. Based on research that has been conducted on Salam Ghifari 212 Mart, the application of a cash sales accounting system is actually quite good. This can be seen from the ability of only one employee in one shift who can serve many consumers well and quickly enough. But in the application of the sales accounting system on credit, there are still some shortcomings such as the absence of any documents used by consumers to make purchases and also no documents in the form of purchase receipts given by the cashier to consumers. Because of this relatively new accounting system and also no further monitoring from the makers of the sales accounting system, employees of Salam Ghifari 212 Mart have difficulty identifying and also distinguishing between debit, credit, qr code scan and also bri edc transactions which cause the functions of sales, cash receipts and cash expenditures not to run effectively or efficiently.
References
Achyani, Y. E., & Velayati, A. (2020). Analisa dan Implementasi Sistem Informasi Pengeluaran Kas Kecil Pada PT. Bank Bukopin Berbasis Web. Paradigma-Jurnal Komputer Dan Informatika, 22(1), v22i1.
Arnita, V. (2021). Sistem Informasi Akuntansi Penjualan Tunai Terkomputerisasi.
Astuti, T. P., & Herawati, N. (2022). Sistem Pengendalian Internal Kas dan Setara Kas UKM di Era New Normal. Jurnal Abdimas PHB: Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming, 5(2), 262–269.
Betah, J., Elim, I., & Mawikere, L. (2021). Analisis Penerapan Sistem Informasi Akuntansi Penjualan Pada PT. Melodi Asri Bitung. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 9(1).
DEWI, S. S. (2021). Sistem Penerimaan Kas Daerah Pada Badan Keuangan Dan Aset Daerah (Bkad) Kabupaten Kulon Progo.
Jaya, I. M. L. M. (2020). Metode Penelitian Kuantitatif dan Kualitatif: Teori, Penerapan, dan Riset Nyata. Anak Hebat Indonesia.
Nugraha, D. B., Azmi, Z., Defitri, S. Y., Pasaribu, J. S., Hertati, L., Saputra, E., Fauzan, R., Ilyas, M., Alfian, A., & Fau, S. H. (2023). Sistem informasi akuntansi. Global Eksekutif Teknologi.
Permatasari, D., Nurodin, I., & Martaseli, E. (2022). Analisis sistem pengendalian intern penerimaan dan pengeluaran kas pada PT. POU Yuen Indonesia. OPTIMA, 5(2), 11–19.
Putra, A. Y. (2021). Pengaruh Sistem Informasi Akuntansi Penjualan Terhadap Efektivitas Pengendalian Internal Penjualan Pada CV. Surya Kuansing Teluk Kuantan. JUHANPERAK, 2(2), 242–257.
Rahmansyah, A. I., & Darwis, D. (2020). Sistem Informasi Akuntansi Pengendalian Internal Terhadap Penjualan (Studi Kasus: Cv. Anugrah Ps). Jurnal Teknologi Dan Sistem Informasi, 1(2), 42–49.
Sewa, A., Manaroinsong, J., & Kambey, A. N. (2021). Analisis Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas pada CV. Kombos Tendean Manado. Jurnal Akuntansi Manado (JAIM), 326–334.
Suawah, M. A. (2021). Analisis Sistem Informasi Akuntansi Penerimaan Kas dalam Meningkatkan Pengendalian Internal pada Rumah Sakit GMIM Siloam Sonder. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 9(3), 1463–1471.
Tumalun, T. L. H., & Pangerapan, S. (2019). Analisis Sistem Informasi Akuntansi Penjualan Kredit Di PT Nusantara Sakti Cabang Manado. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 7(3).
Yunita, L., Neneng, N., Isnain, A. R., & Dellia, P. (2022). Analisis Perancangan Sistem Informasi Akuntansi Pencatatan Dan Pengelolaan Keuangan Pada Yayasan Panti Asuhan Harapan Karomah. Jurnal Ilmiah Sistem Informasi Akuntansi, 2(2), 62–68.
Zahro, S. F. (2019). Perancangan Sistem Akuntansi Penjualan UD. Galansa Graha Motor Mayang Jember. International Journal of Social Science and Business, 3(3), 215–222.
