Sistem Informasi Akuntansi dan Pengendalian Intern dalam Penjualan Tunai Pada Mulia Swalayan

Authors

  • Nurul Nadilla Universitas Islam Negeri Sumatera Utara
  • Ahmad Amin Dalimunthe Universitas Islam Negeri Sumatera Utara
  • Laylan Syafina Universitas Islam Negeri Sumatera Utara

Keywords:

Accounting Information System, Internal Control, Cash Sales

Abstract

This study aims to determine the Application of Accounting Information Systems and Internal Control in Cash Sales at Mulia Swalayan, Air Putih District, Coal Regency. The method used in this study is qualitative with descriptive analysis, with data collection techniques through interviews and documentation. The result of this study is that the application of accounting information system in Cash Sales conducted by Mulia Swalayan, Air Putih District, Coal Regency is effective enough to handle cash sales. It is believed to be both based on solid hardware and direct, understandable software. In addition, the provided and received data are displayed in a clear and understandable manner, and the system flowchart helps in data processing by making the work easier and more efficient. In addition, the implementation of internal control carried out by Mulia Swalayan Air Putih District, Batu Bara Regency, is very adequate as can be seen from the elements of internal control of cash sales in the form of general control, application control, and substantive testing applied by Minimarket Mulia Swalayan Air Putih District, Batu Bara Regency, which is in line with theory and therefore can be said to be good.

References

Anshori, Z., Yusuf, M., Kelana, I., & Sulaeman, M. M. (2020). Pelatihan Penerapan Sistem Informasi Akuntansi Dalam efektivitas Pelaksanaan Pengendalian Intern Penjualan ( Studi Kasus Pada CV . Gading Kuning Lamongan ). Ejournal Iocscience, 3(1), 46-49.

Daos, M., & Angi, Y. F. (2019). Penerapan Sistem Pengendalian Internal dan Perlakuan Akuntansi Persediaan Barang Dagang. Jurnal Akuntansi, 7(1).

Faridah, E., & Noviyanti, R. (2018). Pengaruh Kemampuan Personal Pengguna Sistem Informasi Terhadap Kinerja Sistem Informasi Akuntansi (Studi Pada PLN Rayon Ciamis). Jurnal Wawasan Dan Riset Akuntansi, 4(2), 83-92.

Handayani, F., & K, K. (2022). Analisis Efektifitas Sistem Informasi Akuntansi Penggajian Pada Pt. Prima Multi Terminal. Jurnal Ilmiah Hospitality, 11(1). Retrieved from https://stp-mataram.e-journal.id/JIH/article/view/1624

Harmain, H., Anggriyani, Rasidah, Nurlaila, Olivia, H., Farina, D., … Laylan, S. (2019). Akuntansi Syariah di Indonesia. In A. Ikhsan (Ed.), Madenatera. Medan.

Irmayanti, I., Mariati, M., & Tamsil, T. (2020). Analisis Penerapan Sistem Informasi Akuntansi Persediaan Barang Dagang Pada Pt. Anuang Trading Makassar. Accounting Journal, 375-381. Retrieved from http://ojs.stkip-ypup.ac.id/index.php/SA/article/view/268

Kartika sari, F. (2013). Evaluasi Penerapan Pengendalian Intern Terhadap Penerimaan Kas Pada Rumah Sakit Umum Daerah Abepura. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 1(4), 657-666.

Khaddafi, M., Siregar, S., Noch, M. Y., Nurlaila, Hendra, H., & Sumartono. (2017). Akuntansi Syariah Meletkkan Nilai-Nilai Syariah Islam dalam Ilmu Akuntansi. In Madenatera. Medan.

Kurniawan, K. (2022). Efektivitas Penerapan Sistem Pengendalian Internal untuk Persediaan Barang Dagangan (Studi Kasus pada UD. A Gempol). Journal of Financial and Tax, 1(2), 118-130. https://doi.org/10.52421/fintax.v1i2.162

Nugraha, F. (2018). Sistem Informasi Penyewaan Alat Outdoor di Malindo Kota Tasikmalaya Berbasis Web. Jurnal Manajemen dan Teknik Informatika, 02(01), 41-50.

Pakadang, D. (2013). Evaluasi Penerapan Sistem Pengendalian Intern Penerimaan Kas Pada Rumah Sakit Gunung Maria di Tomohon. Jurnal EMBA, 1(4), 213-223.

Pereira, E. M., Bracalente, F., Dinofre, M., & Bernardinelli, M. L. (2008). COSO - The Committee of Sponsoring Organizations of the Treadway Commission. Jurnal Internasional.

Resti Misra Aini, D. Tr. (2019). Analisis Sistem Informasi Akuntansi Penjualan Dalam Menunjang Efektivitas Pengendalian Internal Pada Cv. Surya Kuantan Singingi. Analisis Sistem Informasi Akuntansi Penjualan Dalammenunjang Efektivitas Pengendalian Internal Pada Cv. Surya Kuantan Singingi, Vol. 8(No. 1), h. 193-207. Retrieved from http://www.ejournal.uniks.ac.id/index.php/PERAK/article/view/584

Saputra, C. A., Pramiudi, U., & Hartanto, I. (2022). Tinjauan Atas Sistem Akuntansi Penjualan Tunai Pada Mini Market Primer Koperasi Subur Makmur Sentosa Bogor. Implementation of Accounting System for Convinience Store, 2(3). https://doi.org/10.37641/jabkes.v2i3.1525

Sasongko, D. A. (2020). Pengaruh Kecanggihan Teknologi Informasi, Partisipasi Manajemen, Pengetahuan Manajer Akuntansi terhadap Efektivitas Sistem Informasi Akuntansi. Jurnal Ilmiah Aset, 22(2), 79-88. https://doi.org/10.37470/1.22.2.164

Suri, D. (2019). Pemanfaatan Media Komunikasi dan Informasi Utilization of Communication Media and Information for Embody National. Jurnal Komunikasi Pembangunan, 17, 177-187.

Syabri, B. A. (2022). Analisis Sistem Informasi Akuntansi dan Kinerja Pegawai Terhadap Kualitas Laporan Keuangan Pada Balai Pengembangan Kompetensi PUPR Wilayah I Medan. Jurnal Ekonomi Dan Perbankan Syariah, 7(30), 979-991.

Syafina, L., & Panjaitan, M. A. (2023). Pengaruh Informasi Akuntansi Terhadap Harga Saham Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia. Riset & Jurnal Akuntansi, 7(1), 721-732. https://doi.org/10.33395/owner.v7i1.1341

Syafina, L., & Rika, S. (2022). Analisis Penggunaan Aplikasi Sistem Informasi Manajemen Barang Daerah. Jurnal Ekonomi Dan Perbankan Syariah, 7(30), 1242-1253.

Downloads

Additional Files

Published

2023-07-01

Issue

KITABAH │ VOL. 7 │ NO. 1 │ 2023

Section

Articles

License

Authors who publish with this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).

KITABAH: Jurnal Akuntansi dan Keuangan Syariah have CC-BY-SA or an equivalent license as the optimal license for the publication, distribution, use, and reuse of scholarly work.

In developing strategy and setting priorities, KITABAH: Jurnal Akuntansi dan Keuangan Syariah recognize that free access is better than priced access, libre access is better than free access, and libre under CC-BY-SA or the equivalent is better than libre under more restrictive open licenses. We should achieve what we can when we can. We should not delay achieving free in order to achieve libre, and we should not stop with free when we can achieve libre.

KITABAH: Jurnal Akuntansi dan Keuangan Syariah is licensed under a Creative Commons Attribution 3.0 International License

You are free to:

  • Share — copy and redistribute the material in any medium or format
  • Adapt — remix, transform, and build upon the material for any purpose, even commercially.

The licensor cannot revoke these freedoms as long as you follow the license terms.