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ANALISIS DAN PERANCANGAN SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PIUTANG DAGANG: STUDI KASUS PT SAAG UTAMA



Noerlina N
; Ratna L.S.S


ABSTRACT
A good system design should be made in relation to the application of internal
controlling system. The internal controlling system applied at PT SAAG Utama has few
weaknesess, thath is the recoding of selling and credit that has been operated is still
inefficient. A system of selling and credit accounting considering a good internal
controlling is designed, hopefully it will be able to help the management to control selling
debt transaction by reforming the information structure in the report, applying credit
management with regular controlling, and helping the staffs of PT SAAG Utama to do
their job efficiently and effectively.

Keywords: accounting information system, selling, credit, trade

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