THE USE OF FLOWCHART AS A METHOD OF SALES PROCESS ANALYSIS

A STUDY OF THE WEAKNESSES, RISKS AND EFFECTIVENESS OF ACCOUNTING INFORMATION SYSTEMS

Authors

  • Adinda Naya Salsabilla Universitas Budi Luhur
  • Ardhina Dwi Sabtara Universitas Budi Luhur
  • Divyana Aprila Daung Salsabilla Universitas Budi Luhur

DOI:

https://doi.org/10.35794/ja.v15i1.65817

Abstract

This study aims to analyze the sales process using flowcharts as a tool for mapping workflows in Accounting Information Systems. Flowcharts are used to identify procedural stages, decision points, and parties involved in the sales process. This study uses a literature review method to examine the types of risks that arise, including fraud, delays in authorization, and inaccurate documentation, as well as to assess the effectiveness of the Accounting Information System in supporting sales activities. The results show that flowcharts provide a clear visualization of operational flows, facilitating the evaluation of inefficiencies, risk gaps, and inaccuracies in internal controls. In addition, the use of flowcharts has been proven to help improve understanding of data integrity and document flow, thereby contributing to the improvement of the overall effectiveness of the accounting information system. This study confirms that flowcharts are an effective tool for business process analysis and development, particularly in the sales cycle.

Keywords: Flowchart, Sales Process, Risk Assessment, Accounting Information System Effectiveness.

Downloads

Published

2026-01-11

Issue

Vol. 15 No. 1 (2026): Accountability

Section

Articles

License

Copyright (c) 2026 Adinda Naya Salsabilla, Ardhina Dwi Sabtara, Divyana Aprila Daung Salsabilla

Creative Commons License

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