ANALISIS SISTEM INFORMASI AKUNTANSI PEMBELIAN DAN PENJUALAN PUPUK SUBSIDI PADA PT PERUSAHAAN PERDAGANGAN INDONESIA (PERSERO) MAKASSAR

Abstract

The purpose of this study is to determine the application of the Accounting Information System for the Purchase and Sale of Subsidized Fertilizers at PT Indonesia Trading Company (Persero) Makassar. The object of the study was PT Indonesia Trading Company (Persero) Makassar. the type of data used was descriptive qualitative which was analyzed using descriptive methods. The results showed that although there are still shortcomings, in general it can be concluded that the Accounting Information System for the Purchase and Sale of Subsidized Fertilizers applied to PT Indonesia Trading Company (Persero) Makassar has been carried out very well and is quite adequate and has been in accordance with the needs needed by the company, because the accounting information system for sales applied by the company has been able to meet several aspects which indicates that the Purchase and Sales Accounting Information System has been implemented efficiently.