ABSTRACT
Mohammad Reza Alfarizi, 2009, Review of Accounting Information System At PT Sales Sudewo Distrindo Jaya in Samarinda, (Under the guidance of Mr. Drs. Rande Samben, Ak and Mrs. Dwi Risma Deviyanti, SE, M. Si).
This research goal is to learn about implementation of Accounting Information System at PT Jaya Sudewo Distrindo who have applied have not been effective or effective in improving sales effectiveness.
While the problems the author is kemukakan "Wha t Sales Information System as a means of planning and controlling the effectiveness of sales at PT Jaya Sudewo Distrindo in Samarinda already meet the elements Internal Control System (SPI) and the needs of both the reports required by the Sale of Management?"
The hypothetical asked is "alleged that the sale Accounting Information System as a tool for planning and controlling the effectiveness of sales at PT Jaya Sudewo Distrindo in Samarinda not meet the elements of Internal Control System (SPI) is good and not according to the needs of the reports required by the Sales The Management”.
Analysis tool used in this research is Descriptive Method with. Namely: Method Comparison (Comparability) with the sales system to compare the theoretical with the sales system at PT Jaya Sudewo Distrindo review of the planning and control.
From the results of the analysis and discussion of the system note that the sale of PT Jaya Sudewo Distrindo not meet the elements of Internal ControlSystem (SPI) is good and not according to the reporting needs of sales required bymanagement.
This can be evidenced by a lack of information in the document and datasales and the lack of information about the details of the report that the saleoccurred. Based on the hypothetical that has been raised, that Sale AccountingInformation System as a means of planning and controlling the effectiveness ofsales at PT Jaya Sudewo Distrindo in Samarinda not meet the elements InternalControl System (SPI) is good and not according to the needs Sales Reportsrequired by the management. Thus, the hypothetical author can receive.
From the research results obtained, the author provides advice to management on a regular basis to evaluate the system information accounting of sales and the sale of these systems when not in accordance with company policy. Companies must make a report of sales that come with the analysis according to regions, product and customers so that leaders can focus attention on products that benefit our company.