Evaluasi Sistem Informasi Akuntansi Piutang Dagang Pada Pt. Solo Murni Surakarta

Oleh :
Karinna Aprilla Fitriawati - F3310069 - Fak. Ekonomi dan Bisnis

PT. Solo Murni is a manufacturing company which is participated in the printing industry. Because the company almost had daily production process, the company needs information quickly and accurately so the decisions can be taken, the company began to apply accounting information systems. The purpose of this research is to resolve the weakness that may be found in the system of credit sales in PT. Solo Murni. In this research, the authors collected data by interviews with accounting firms and several employees of PT. Solo Murni wich is related to the implementation of the system of credit sales. Data obtained from observations was found weaknesses related to the reporting of records, documents coupled one to another and the absence of cashier function. Based on this research, the authors have several recommendations. Such as, separation of functions warehouse with delivery to avoid mistakes in packing, record the cash sales and credit sales accounting should be separated more clearly. So in reporting and recording cash sales and credit sales are not combine in order to avoid manipulation. Lastly, there should be the function of the cashier in order to better control the cash flow of the company.