ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN DIAVEL COFFEE MALANG

The purpose of this study is to analyze the implementation of a sales Accounting Information System (AIS) based on the ESB (Esensi Solusi Buana) application at Diavel Coffee Malang and to examine its role in supporting sales activities. This study employs a descriptive method with a qualitative approach. The data used in this study consist of secondary data obtained through interviews and existing documents. The results indicate that the sales accounting information system implemented at Diavel Coffee Malang has adopted a digital system and is able to support transaction recording as well as the presentation of sales reports in a faster and more structured manner. However, the implementation of the system has not fully complied with the principles of accounting information systems, particularly in terms of internal control and segregation of duties, resulting in several weaknesses in sales procedures. Nevertheless, overall, the sales process at Diavel Coffee Malang continues to operate effectively, and the ESB system plays a role in supporting the smooth operation of sales activities.