This study examined the Accounting Information System Design in CV.
Mitra Tanindo. This research was conducted to determine the good and the
weakness of Accounting Information System in the company and provide
recommendations to the Accounting Information Systems.
This study uses a case study approach. Method of data collection is done
by direct observation in the object of research, namely CV. Mitra Tanindo to
obtain data suitable data collection techniques. The data used in this research is
the primary data is data obtained directly from the company through interviews,
observation and documentation was processed and concluded. The analysis used
in this study is a qualitative analysis; the analysis carried out by finding strengths
and weaknesses of Accounting Information Systems is in the company.
The result of this research is there are still some weaknesses were found.
At the organizational structure, the overlap in the administrative tasks.
Accounting Information System Goods Purchase of Trade, there is no document
request merchandise purchase. Sales Accounting Information System of Cash, the
transportation section does not accept Cash Sign Documents evidence that can
not be compared with cash sales invoice before the goods delivered to the buyer.
Accounting Information System of Credit Sales, Credit Sales Invoice Document
incomplete. Payroll Accounting Information Systems ie, No Statement of Wages
as payroll documents for employees.
Based on these weaknesses, researchers gave suggestions for the design
of CV. Accounting Information Systems. Mitra Tanindo. Organizational Structure
of the Company, Making purchasing functions and sales functions. Accounting
Information System Goods Purchase of Trade, Letter of Inquiry Making a
document to record the purchase of merchandise required. Accounting
Information System of Cash Sales, received the document transport section
Invoice Cash Sales-2 and receive Cash Sales Invoice-1 and Evidence from the
Treasury in order to transport compared before sending the goods to the buyer.
Accounting Information System of Credit Sales, Cash Sales Invoice five copies
made so that the credit-related sales to get this document. Payroll Accounting
Information System is, making the Declaration of Wages.
Keywords:
Accounting Information Systems, Purchase of merchandise,
merchandise supply records, merchandise sales and payroll
