SKRIPSI AKS
TINJAUAN ATAS SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI PADA CV.DOLLAR FURNITURE
ABSTRACT CV Dollar Furniture is a manufacturing company in the furniture sector that has produced various home furniture. CV Dollar Furniture, one of the companies in Klaten, is classified as a furniture company that is oriented towards cash sales, both domestically and abroad. This study applies a qualitative research method that uses data collection techniques, namely observation, interviews and documentation. The data used is primary data. Where the primary data in this study were obtained from observations and interviews with company managers and several company employees. The guidelines used in research observations are with strict limitations on the targets of the observations which are intended to be carried out in a directed manner. In conducting interviews, the author's question guidelines used semi-structured, namely making a list of questions regarding the topic of discussion but the questions were flexible, open and non-standard so that they could dig deeper into the topics of conversation and responses from the informants. Required data such as related functions, related parts, documents used, accounting records used, the process of cash occurrence and internal control in cash sales. The results of the study show that there are several components of cash sales that are not in accordance with the theory, such as the accounting records used by companies are still very simple. In addition, the documents used to carry out cash transactions are also not appropriate. For functions related to export sales, it is in accordance with the existing theory. And the company has several constraints in conducting export transactions. Keywords: Accounting Information Systems, Cash Sales, Export Constraints
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