PENGARUH SISTEM INFORMASI AKUNTANSI PENJUALAN KREDIT DAN PENGENDALIAN INTERN PADA CV. VALDEMAR MOTOR MAKASSAR

Abstrak

This study aimed to describe the accounting information system for credit sales and internal control in CV. Valdemar Motor Makassar, and also to analyze whether the accounting information system for credit sales that is run on CV. Valdemar Motor Makassar is in accordance with the theory and meets an adequate internal control system. This research method used qualitative. The technique collecting data was interviewing, observation, and documentation. The technique analysis data was comparative descriptive. The result shows that the accounting information system for credit sales and internal control in CV. Valdemar Motor Makassar in practice there is still something that is not in accordance with the theory. This is due to the presence of multiple functions positions in the sales admin and accounting, shipping and billing functions, and also in expenditure and warehouse. But on a computerized system of CV. Valdemar Motor Makassar is very good.