ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENERIMAAN KAS PADA DIAVEL COFFE MALANG

This research focuses on examining how the Accounting Information System (AIS) is utilized for handling sales and cash receipts at Diavel Coffee Malang, which employs the ESB (Esensi Solusi Buana) software. The approach taken in this study is descriptive, utilizing qualitative methods. The data is sourced from primary information gathered through interviews, along with secondary information such as documents and accounting records pertinent to the sales and cash receipt processes. The findings indicate that the Accounting Information System for sales and cash receipts at Diavel Coffee Malang functions in a computerized manner, facilitating faster and more organized transaction recording and reporting. However, the system’s implementation does not fully adhere to the principles of an accounting information system, especially regarding internal controls and function segregation, leading to some weaknesses in the sales and cash receipt operations. Overall, though, the system has effectively supported the operational efficiency of Diavel Coffee Malang.