Analisis Sistem Informasi Akuntansi Siklus Pendapatan dan Siklus Pengeluaran Pada PT. Cipta Mortar Utama

Abstract

The purpose of this research is to analyze the accounting informationsSystem income cycle and expenditure cycle at PT. Cipta Mortar Utama. This type of research is descriptive research, namely to determine the variable value of the income cycle and expenditure cycle. Data analysis and analysis techniques used are qualitative analysis methods. Data collection techniques in writing this thesis using the method of observation, interviews, and documentation. The sample used is 4 (four) employees from the related section of the income cycle and expenditure cycle. The results of the analysis show that the income cycle in the billing function has not yet started because the work is still manual and the computer is not provided and access to view bills that have not been paid by customers. Sales returns that are still not running according to procedures so that the returned goods become damaged and cannot be reproduced. Overcoming this problem in the billing function that is already using a computer and viewing an updated database. The sales return function must carry out activities according to procedures so as not to result in transportation costs for the disposal of the returned goods. The expenditure cycle still experiences loss of documents which results in work being hampered and payments that have not been made according to the agreement between the company and the supplier so that the company is blocked and cannot get the goods when needed. Overcoming the issue of the expenditure cycle when the document is lost, the log book must be done manually so that it can be seen where the status of the document is and the payment department must make payments according to the agreed due date. Purchase returns at the company are in accordance with procedures and there is no need for changes.

Keywords : Accounting information systems, revenue cycle, expenditure cycle, credit sales, credit purchases