ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN PADA PT. MULYA JAYA PERKASA

The purpose of this study is to analyze the sales accounting information system in PT. Mulya Jaya Perkasa. This research is a qualitative research. The data collection technique used is a documentation technique. The data analysis used is a qualitative analysis model that is descriptive. To provide a relevant picture of the situation being studied, the data obtained are examined qualitatively. The data analysis technique is carried out by the stages of searching for data, grouping data, presenting data and then drawing conclusions from the data that has been presented. The results of the study show that: 1) The documents used in the implementation of the sales accounting information system at PT. Mulya Jaya Perkasa The information is incomplete, namely there is no name that authorizes. 2) Cash Sales Flowchart at PT. Mulya Jaya Perkasa, there is no cash register tape made by the cashier. Which serves as proof of cash receipt. 3) Flowchart of Credit Sales at PT. Mulya Jaya Perkasa, the sales department was not right when requesting credit approval to the Head of the Accounting Section verbally and there was no evidence.