ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI DALAM MENUNJANG EFEKTIVITAS DAN EFISIENSI SISTEM PENGENDALIAN INTERN PADA PT OPTIK TUNGGAL SEMPURNA CABANG MALL RATU INDAH

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.