WENILIA, KRISTIANA (2023) PENERAPAN SISTEM INFORMASI AKUNTANSI DALAM EFEKTIVITAS PELAKSANAAN PENGENDALIAN INTERN PENJUALAN DI TOKO SAUDARA JAYA JEMBER. Skripsi thesis, INSTITUT TEKNOLOGI DAN SAINS MANDALA.

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Abstract

ABSTRACT IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEMS IN THE EFFECTIVENESS OF IMPLEMENTING INTERNAL CONTROL OF SAUDARA JAYA JEMBER SHOP The Brother Jaya Jember Store in implementing accounting information systems in the effectiveness of internal sales control is increasing the use of computerized accounting information systems that are used for all accounting activities in the store, as well as creating even better internal sales controls, and fulfilling the elements of the COSO ((Committee of Sponsoring Organizations of the Treadway Commission) section, namely the audit committee used to monitor all activities in the Saudara Jaya Jember store. the method used is qualitative, by means of interviews. Toko Saudara Jaya is a distributor business with a distribution system for food staples, writing utensils to cigarettes are also available. Sales are made in cash to small shops and trading businesses. Toko Saudara Jaya is the only store in the Wirolegi area where the system used or implemented in this company is recording that already uses a computerized information system. The Sales Accounting Information System that has been implemented by Toko Saudara Jaya can be considered quite good, because it has been supported by an information system computerized accounting. The sales accounting information system that has been implemented at the Saudara Jaya Jember Store is very influential in creating the effectiveness of internal control implementation, especially monitoring and communicating information. The internal control system that is not optimal, can be seen from the condition of the store, where the shop owner has tried to achieve the goals of the store, by encouraging employee performance, with sufficient security regarding store wealth, but there is no audit committee section which has an important task in checking finance, and improving internal and external control systems. Keywords: Accounting Information Systems, Internal Control.

Item Type:	Thesis (Skripsi)
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	AKUNTANSI-S1
Depositing User:	Handoko Triharso
Date Deposited:	10 Feb 2025 05:22
Last Modified:	10 Feb 2025 05:22
URI:	http://repo.itsm.ac.id/id/eprint/947

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