PENERAPAN SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI PADA PT. BUMI SARANA BETON MAKASSAR

Abstrak

This research aimed at finding out the accountancy information system on cash sale at PT. Bumi Sarana Beton Makassar. The subject of this research was PT. Bumi Sarana Beton Makassar and the object of this research was the accountancy information system on cash sale. The technique of data collection was interview, observation, and documentation. The method of data analysis was descriptive method. The result of this research showed that the accountancy information system on cash sale at PT. Bumi Sarana Beton Makassar has been done according to the company’s needs. On the other hand, there were some weaknesses that occurred such as double function of some directors. In addition, some directors have double job in marketing such as receiving orders from the customers.