ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN INTERNAL PADA CV. SURYA KUANTAN SINGINGI

Abstract

The formulation of the problem in this study is whether the sales accounting information system in appropriate in supporting internal control on the CV. Surya Kuansing? This study aims to determine the sales accounting information system in supporting the effectiveness of internal control in the CV. Surya Kuansing. This research was conducted at CV. Surya Kuansing using qualitative methods. There are two data sources in this study, namely primary data and secondary data. Data collection techniques used are documentation, interviews and observations. Data analysis technique used is to copare field findings with the theory of cash and credit accounting information system at CV. Surya Kuansing. The results of this study  indicate thet the sales accounting information system carried out by CV. Surya Kuansing is not fully appropriate to support the effectiveness of internal control. Because there are some shortcomings such as incomplete accounting records abd sales procedures in CV. Surya Kuansing.