ANALISIS SISTEM AKUNTANSI PENJUALAN KREDIT DI PT SELARAS MAJU SENTOSA RANGKASBITUNG

Abstract

This study analyzes the credit sales accounting system implemented at PT. Selaras Maju Sentosa Rangkasbitung using a descriptive qualitative case study approach. The results indicate that the system includes key elements of accounting information systems based on Barry E. Cushing’s theory, such as documents, accounting records, and transaction procedures. However, weaknesses remain in the segregation of duties and internal control, which pose risks of errors or fraud. The study recommends improving supervision, organizational structure, and document flow. Overall, the system is fairly effective but needs refinement to support better decision-making and enhance operational efficiency