Abstract:
The purpose of research to analyze accounting information system of cash sales
effective and efficient in support of internal control system applied by PT Optik Tunggal
Sempurna branch of Mall Ratu Indah Makassar.
The research object is PT Optik Tunggal Sempurna branch of Mall Ratu Indah
Makassar. Data obtained by interview and observation. The analytical method used is
qualitative descriptive method.
The results showed that there are multiple functions and tasks performed by PT
Optik Tunggal Sempurna branch of Mall Ratu Indah Makassar, so that cash sales
accounting system has not run effectively and efficiently, the company’s cash sales system
is based solely on a simple system, so do not rule out the existence of data manipulation
and other fraud. Designing computerized based cash sales accounting system, proposed
in the hope to overcome the weaknesses found on cash sales accounting system that has
been implemented PT Optik Tunggal Sempurna branch of Mall Ratu Indah Makassar, so
as to help facilitate the recording and execution of activities in conducting cash sales
transactions.
