NALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN INTERNAL PADA PT MITRA ADI PERKASA (COTTON ON TUNJUNGAN PLAZA)”

Rochmah, Mifacthur (2023) NALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN INTERNAL PADA PT MITRA ADI PERKASA (COTTON ON TUNJUNGAN PLAZA)”. Skripsi thesis, UNIVERSITAS BHAYANGKARA SURABAYA.

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Abstract

This study aims to analyze the application of sales accounting information systems in supporting the effectiveness of internal control (cotton on) Tunjungan Plaza Surabaya. The type of research used in this research is descriptive qualitative where data sources are obtained through observation of the transaction process at (cotton on) tunjungan plaza and interviews with operational managers. The cotton on shop already uses an accounting system in carrying out its business sales process, and in a sales accounting system to improve internal control. The results of the study found several weaknesses in the accounting information system owned by Cotton On, namely the dual function of the sales assistant where he also served as a cashier and a price difference was found between the price of the item displayed and the price at the cashier. this is a deviation that occurs in the cash sales system in internal control. these deviations can lead to less effective results in improving internal control. Based on the results of the research, it is suggested that each employee should not have double duties. so that they can focus on their respective responsibilities. After that, updating the latest item prices on product displays, preparing reports that record the latest price changes and socializing changes periodically to store sales assistants to assist effective internal control.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Accouting Information System, Cash, Internal Control System
Subjects: Accounting > Data Analysis
Accounting > Data Analysis
Divisions: Faculty of Economic & Business > Bachelor of Accountancy
Depositing User: Perpus Ubhara Surabaya
Date Deposited: 05 Sep 2024 04:24
Last Modified: 05 Sep 2024 04:24
URI: http://eprints.ubhara.ac.id/id/eprint/2666

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