EVALUASI PENERAPAN SISTEM INFORMASI AKUNTANSI PENJUALAN PADA PT. CIPUTRA INTERNASIONAL MANADO

Authors

  • Judhistia Baramuli Program Pendidikan Profesi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi Manado
  • Herman Karamoy Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi Manado

DOI:

https://doi.org/10.32400/ja.4938.3.1.2014.23-31

Abstract

ABSTRAK

 

Aktivitas bisnis properti merupakan aktivitas bisnis yang bergengsi dan menjanjikan bagi para pengusaha. Bisnis property bukanlah bisnis sederhana, bisnis ini besar dan kompleks, ditambah dengan semakin banyak pelaku bisnis yang memilih untuk menekuni bisnis ini, itu artinya persaingan semakin ketat. Oleh karena itu sangat penting bagi suatu perusahaan termasuk didalamnya perusahaan property, untuk menerapkan suatu sistem informasi yang relevan sesuai dengan kebutuhan perusahaan itu sendiri. Terutama dalam masalah keuangan perusahaan. Keuangan merupakan bagian yang vital dalam perusahaan, karenanya pengelolaan keuangan sangat mempengaruhi keberlangsungan hidup perusahaan.

Penelitian ini dilakukan pada salah satu anak perusahaan ternama di Indonesia yang ada di Manado,yaitu PT. Ciputra Internasioanal Manado. Hasil penelitian ini menyatakan bahwa penerapan sistem informasi akuntansi yang dijalankan perusahaan telah cukup memadai, disamping itu terdapat Struktur Pengendalian  Intern yang baik (terkandung unsur lingkungan pengendalian yan baik, aktivitas pengendalian dan pengawasan yang baik).

 

Kata Kunci: Sistem Informasi Akuntansi, Akuntansi Penjualan

 

ABSTRACT

 

The property business activity is a prestigious and promising business for entrepreneurs. Business property is not a simple business, this large and complex business, many people are choosing to pursue this business, it means that the competition is getting tougher. It is therefore very important for a company including the property’s company, to implement a relevant information system according to the needs of the company itself. Especially in the company's financial problems. Finance is a vital part of the company, hence financial management greatly affect the survival of the company.

This study was conducted at one of Indonesia's leading subsidiaries in Manado, namely PT. Ciputra International Manado. The results of this study show that implementation of accounting information systems that run the company adequate, besides that there is a good Internal Control Structure (contained  elements of good control environment, control activities and monitoring well).

 

Keywords: Accounting Information System

Downloads

Published

2014-06-23

Issue

Vol. 3 No. 1 (2014): Accountability

Section

Articles

License

The articles published in Jurnal Accountability are licensed under Creative Commons Attribution-NonCommercial 4.0 International with authors as copyright holders.

 

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

 

Under this license then authors free to:
  • Share — copy and redistribute the material in any medium or format.
  • Adapt — remix, transform, and build upon the material.
  • The licensor cannot revoke these freedoms as long as you follow the license terms.

Under the following terms:
  • Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
  • NonCommercial — You may not use the material for commercial purposes.
  • No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.

Notices:
  • You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.
  • No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.