UMM Institutional Repository


Firmanda, Syafri (2010) ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN PADA APOTEK KIMIA FARMA NO.36 MALANG. Other thesis, University of Muhammadiyah Malang.


Download (54kB) | Preview


The purpose of this study is to describe and analyze the sales of accounting information systems at Kimia Farma Pharmacy No. 36 Malang and to assess the effectiveness of accounting information systems sales. The analysis method is by using descriptive qualitative data analysis techniques, with the following stages: (1) an analysis of accounting information system input, the form of documents used in the cash sales, (2) an analysis of the process accounting information systems, including related functions in cash sales, systems and procedures for cash sales and accounting records are used, (3) an analysis of the output of accounting information systems, such as sales reports. The results show that the documents used in the form of sales receipt printed two sheets, one sheet handed to the customer and two sheets kept by the sales department. The administration has no evidence of reinforcement in the validation check has not created a mechanism so that each test. Related to the functions already existing authorization and no separation task concurrently. Computerized system used has been quite effective so that sales activity and facilitate the work. Based on the analysis, researchers gave suggestions on Pharmacy: should the sales department recap print sales receipt for submission to the administration that can be used as evidence of the amplifier and test the accuracy of the sales transaction. This is important to create mechanisms and test mutually accountable. Moreover, to avoid the mistakes of employees in data entry and to make the process of journalizing, the researcher suggests Pharmacy to conduct training and supervise the employees in the use of technology. Keywords: Sales Accounting Information Systems, Pharmacy.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics and Business > Department of Accounting (62201)
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 14 Apr 2012 03:55
Last Modified: 14 Apr 2012 03:55

Actions (login required)

View Item View Item
UMM Official

© 2008 UMM Library. All Rights Reserved.
Jl. Raya Tlogomas No 246 Malang East Java Indonesia - Phone +62341464318 ext. 150, 151 - Fax +62341464101
E-Mail : - Website : - Online Catalog : - e-Theses :

Web Analytics

UMM Institutional Repository is powered by :
EPrints Logo