ANALISIS SISTEM AKUNTANSI PENJUALAN, PIUTANG DAN PENERIMAAN KAS
(Pada Arafat Mobil, Bengkulu)

ANALISIS SISTEM AKUNTANSI PENJUALAN, PIUTANG DAN PENERIMAAN KAS
(Pada Arafat Mobil, Bengkulu)

Abstrack
Riski Wulan Dari.2020. The Sales Accounting System Analysis, Account Receivable, and Cash Recepts ( At car Arafat,Bengkulu)

Lecture 1 : Ahmad Sumarlan, SE,M.Si
Lecture 2 : Yusmaniarti, SE,.M.M

Sales Accounting system, accounts receivable, cash receipts are. One important aspect that illustrates the sustainability of business process and routine aktivities of a company. Information from the sales of receivables and cash receipts in a company can be an assesment for the leadership of the company on what happens in the company. This matter will determine how a final decision will be taken to support other aspect of the business within the company. Therefore the information resources, must be managed well in an accounting system that is useful for producing information which helps the leadership of the company in determining policies and during the decision making process. The formulation of the problem in this research is how the sales accounting system,accounts receivables and cash receipts at Arafat car dealers. The place of this research was was conducted at the Arafat car dealers that located at Dempo Raya street No.08 Sawah Lebar, Bengkulu.
The results of this research can be concluded that the comparison between the sales accounting system and cash receipts that exist in the Arafat car dealer with those in theory, the preparation of financial statements is good athough still fairly simple but has used computerization, related functions are in accordance with existing in theory. Each section has done a good job. Although there are still traps in parts of the Arafat car dealer. Researhers suggest that the Arafat car dealer need to conduct training for employees to be able to carry out their duties more efficiently, the cashier or the financial section should do not duplicate duties and responsibilities, to anticipate the occurrence of fraud, each section should not interfere with each other so that the performance of each section is more effective.

Keywords : Accounting System, Sales, Accounts receivable, and cash receipts.

RISKI WULAN DARI
NPM.1534030221

Pembimbing 1 : Ahmad Sumarlan, SE,M.Si
Pembimbing 2 : Yusmaniarti, SE,.M.M

Hernadianto, SE,M.Si.CTA
Ummul Khair, S.Pd.,M.Ak

Prodi Akuntansi

UPT Perpustakaan

11 Juli 2020

Universitas Muhammadiyah Bengkuku

Universitas Muhammadiyah Bengkulu

Bahasa Indonesia

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