The Development of Accounting Information System Flowcharts and Document Techniques of PT. Indostar Building Material Focusing on the Revenue Cycle

Andrianus, EldonDarmatatya (2014) The Development of Accounting Information System Flowcharts and Document Techniques of PT. Indostar Building Material Focusing on the Revenue Cycle. Sarjana thesis, Universitas Brawijaya.

Abstract

Di Indonesia, Sistem Informasi Akuntansi (SIA) masih belum mendapat perhatian khusus. Banyak perusahaan di Indonesia yang tidak mengaplikasikan SIA yang tepat dan benar di dalam sistem perusahaan mereka. Tujuan dari penelitian ini adalah untuk menganalisa SIA dari PT.Indostar Building Material dalam lingkup divisi penjualan dan menyediakan desain sistem akuntansi baru dengan tujuan meminimalisasikan angka dari ancaman di PT. IBM. Untuk dapat menganalisa dan memahami sistem akuntansi dalam PT.IBM, penelitian ini menggunakan metode analisis isi dan diimplementasikan dengan cara naratif. Setelah menganalis siklus pendapatan di PT. IBM, dapat dilihat bahwa sistem akuntansi dalam PT. IBM masih belum efisien dan tidak ada pemisahan tugas dan tanggung jawab yang menyebabkan lemahnya kontrol internal. Oleh sebab itu, penelitian ini mencoba membuat SIA yang sesuai dan dapat diaplikasikan ke dalam divisi penjualan PT. IBM.

English Abstract

In Indonesia, Accounting Information System (AIS) has not received sufficient attention. There are still many companies not applying the proper AIS in their system. One of the AIS design is system flowchart. The objective of this study is to analyse AIS of PT. Indostar Building Material (IBM) in terms of the sales division and provide the new system flowchart design of accounting system in order to minimize the number of threats in PT. IBM. In spite of getting a deep understanding to the AIS of PT. IBM, therefore Content Analysis was implemented in narrative way. After analysing the revenue cycle in PT. IBM, it is found that there are ineffective and inefficiency in the system. Hence, a new and applicable design of the AIS in terms of the sales division is presented in this study.

Item Type: Thesis (Sarjana)
Identification Number: SKR/FE/2014/271/051404763
Subjects: 600 Technology (Applied sciences) > 657 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Budi Wahyono Wahyono
Date Deposited: 15 Aug 2014 15:13
Last Modified: 21 Oct 2021 02:14
URI: http://repository.ub.ac.id/id/eprint/107290
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