ANALYSIS OF ACCOUNTING INFORMATION SYSTEMS IN THE SALES AND CASH RECEIPTS CYCLE TO IMPROVE INTERNAL CONTROL AT CV. PESONA FAJAR SELATAN (LUWES PONOROGO BRANCH)

Abstract

This research is entitled '' Analysis of Accounting Information Systems Sales Cycle and Cash Receipts to Improve Internal Control CV. Pesona Fajar Selatan (Cab. Luwes Ponorogo)''. The formulation of the problem in this thesis is (1) How to apply the sales accounting information system and cash receipts on CV. Pesona Fajar Selatan (Cab. Luwes Ponorogo), (2) What is the implementation of the internal control system of sales and cash receipts in CV. Pesona Fajar Selatan (Cab. Luwes Ponorogo) has been effective. Method This research uses descriptive qualitative by using primary and secondary data taken from CV. Pesona Fajar Selatan (Cab. Luwes Ponorogo). Data was collected through interviews, observation and documentation. The results of this study indicate that: (1) Application of sales accounting information systems and cash receipts on CV. Pesona Fajar Selatan ( Cab. Luwes Ponorogo) is generally adequate, this is driven by the functions, procedures, documents and records required in the company's operations that have been running smoothly and coordinated as much as possible so that information and sales of goods can be carried out and communicated at any time , (2) Implementation of the internal control system in CV. Pesona Fajar Selatan (Cab. Luwes Ponorogo) is sufficient, based on the 2013 COSO (Commite Of Sponsoring Organization of the Treadway Commission) component