Penerapan sistem informasi akuntansi penjualan di unit perdagangan koperasi unit Desa Pakis

Abstract

This study aims to determine the implementation of the Pakis Village Unit Cooperative (KUD) sales system as part of the trade unit and recommend a proposed sales system to strengthen internal control. The accounting records at KUD Pakis still use a manual system that tends to take time, besides that there is no separation of functions and authority in several functions, which are notes that need to be corrected by KUD Pakis. Strengthening of internal control is needed to maintain continuity in a business. These improvements will help make their work easier and protect their assets. This research uses descriptive qualitative research using a case study approach. Based on the results of the study, it can be concluded that the implementation of the sales information system in the trading unit of Pakis village is still manual and requires strengthening of internal control, so that improvements are needed to the implementation of the sales system in the trading unit. Recommendations are given by proposing to entities for documentation and archiving of required documents, implementing a cash sales accounting system by separating job descriptions, namely the sales clerk function with the cashier function, adding a function for recording sales as well as finance and accounting functions.