Sistem Informasi Akuntansi Penjualan Dan Penerimaan Pembayaran Piutang Sebagai Alat Keputusan Pemberian Kredit  

Oleh:

Suhendra ; Hastoni

Jenis: Article from Journal - ilmiah nasional
Dalam koleksi: Ranggagading: Jurnal Ilmiah Akuntansi dan Manajemen vol. 7 no. 1 (Apr. 2007), page 14-18.
Topik: accounting information; system; credit

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: RR19 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

as for target is why done/conducted by this research is to measure and know role of sale accounting information system and acceptance of payment of receiveable a company conducting activity of sale of yielded goods.Result of research to show that company have applied accountinginformation system good enoughly in activity of sale and acceptance of payment of its receiveable. is can be seen from execution of procedure of activity of product selling.For the procedure of giving of credit,the company have determined of giving policy of credit of its customer/ client type the adapted for the amount of sale as well as its storey;level of him.information of sales department also assits in determining policy of company credit to customer/ client. result of evaluation in this research of company the show taht in accounting information system there are duplication of function in compared of sale procedure.the mentioned seen from accounting functon which double also as credit function so that in is internal of control assessed is unfavourable.Besides in execution of credit to [ customer/client] of company still disregard because reason to take care of potency of customers.For that company require to pay attention the things because with existence of good system development and repair of company can assess customer/ client and give credit as according to customer/ client criterion

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