EVALUASI SISTEM INFORMASI AKUNTANSI FUNGSI PENJUALAN PADA KOPERASI UNIT DESA DAU KABUPATEN MALANG

Dewi, Yeni Kusuma (2008) EVALUASI SISTEM INFORMASI AKUNTANSI FUNGSI PENJUALAN PADA KOPERASI UNIT DESA DAU KABUPATEN MALANG. Other thesis, University of Muhammadiyah Malang.

[img]
Preview
Text
EVALUASI_SISTEM_INFORMASI_AKUNTANSIFUNGSI_PENJUALAN_PADA_KOPERASI_UNIT_DESADAU_KABUPATEN_MALANG.pdf

Download (94kB) | Preview

Abstract

The research was case study at Village Unit Cooperation Dau titled “Evaluation of marketing function Accounting Information System at Village Unit Cooperation Dau Malang Residence” The research aimed to evaluated the marketing system Accounting Information System which applied by Village Unit Cooperation Dau Malang Residence. Whether it was efficient and effective or not. The evaluation hoped to give information about the existing Accounting Information System, so that the management could use it as consideration for policy related with marketing activity. In this research, the writer used descriptive data analysis with phases : (1) analysis to the marketing Accounting Information System input, consisted of documents used in cash and credit sell; (2) analysis to the marketing Accounting Information System, consisted of : (a) function related with cash selling and credit selling; (b) system and procedure of cash selling and credit selling; (c) accounting note used in cash and credit selling; (3) analysis to marketing Accounting Information System, that was selling report. The research showed that there were a separation between selling, cash revenue, and accounting function in cash selling. In credit selling there also separation between selling function, cash function, credit function and debt collector, also accounting function. Document used had internal check since it had created tested mechanism. But passbook existed for credit selling was redudancy. In cash selling, selling invoice had no authorization from the cashier. There was cash accumulation. In cash selling procedure, the cashier could not give paid sign to the selling invoice after the buyer paid. It could make the transaction illegal since there was no evidence that the buyer had paid the stock. According to above analysis, the writer able to give suggestion to the Village Unit Cooperation. The selling invoice in cash selling should be authorized by cashier. It would erase the passbook in credit selling since the invoice had represented everything so that it would decrease passbook usage. There would be better to add inspection activities, especially sudden inspection to the stock and livestock unit. The cashier would give ”paid” sign to the selling invoice after the buyer paid. The cash should be give directly to the bank. Keywords: Accounting Information System, marketing function, Village Unit Cooperation

Item Type: Thesis (Other)
Subjects: Q Science > Q Science (General)
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 02 May 2012 02:56
Last Modified: 02 May 2012 02:56
URI: http://eprints.umm.ac.id/id/eprint/3751

Actions (login required)

View Item View Item