EVALUASI SISTEM INFORMASI AKUNTANSI ATAS PELAKSANAAN FUNGSI PENJUALAN PADA PERUSAHAAN DEALER SUZUKI OTOMOTIF PT.MITRA MEGAH PROFITAMAS BANJARMASIN
Information system can be used to support decision making of new growth manajerial in information technology and decision making science extend ability of information system to fulfill the target of. Basically Information System Accountancy earn remain to share without attendance of computer technology, but involvement of computer in SIA make the the system much more quickly, efficient and accurate. Research type taken is case study, that is a research to company about research object selected to get boldness as complete as. used Method data collecting that is by using documentation and interview. From result of solution and research which have can be concluded that PT. Mitra Megah Profitamas Banjarmasin in its sale activity apply two system, that is credit sales system and cash. In its activity company have done things able to support sale activity, that is with sale function separated from part of accountancy and do not there are executed transaction completely by only one just function. Authorization system and record-keeping procedure at PT. Mitra Megah Profitamas Banjarmasin have shown the lack of the division of adequate authority and duty so that result less the existence of is internal check in organizational unit and cause inconceivable yielded accountancy data of its truth. Division duty and responsibility functional and authority system and also record-keeping procedure which have been applied, cannot walk without created the way of to guarantee healthy praktik in its execution. In its execution as a whole PT. Mitra Megah Profitamas Banjarmasin have done healthy praktik in sale activity in company. PT. Mitra Megah Profitamas Banjarmasin have employed employees part of limited sales in number so that the sales department employees not yet can work maximally in company. Some suggestion which is raised in this research that is expected by company to evaluate of authorization system and record-keeping procedure in execution of sale which have been done by company. Expected by company to be more pay attention to the effort performed within frame to form really owning employees ability and also high interest in effort attainment of company target. Expected company add the amount of sales department employees on the chance of can finish work pursuant to which have been specified and evaluate of periodical operation procedure and system.
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