SKRIPSI AKS
ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN, PERSEDIAAN, DAN PENJUALAN PADA RESTO X DI KABUPATEN BOYOLALI
ABSTRACT
In running a business, it is important to have an information system that can
facilitate data storage and processing. So as to create a quality system in
supporting the achievement of business goals. The purpose of this study is to
determine the accounting information system (AIS) for payroll, inventory, and sales
that has been implemented and how the payroll, inventory, and sales accounting
information system at restaurant X in Boyolali district.
This research uses a descriptive method with a qualitative approach. The
data used in this study are secondary and primary data, primary data in this study
are using several informants, namely the manager, food section, beverage section,
cashier, and waiter. As for the secondary data, namely obtained from the results of
documentation that can be verified and related to the research.
The payroll accounting information system has been running quite well,
almost all functions, documents, accounting records, and procedures have been
implemented, but there are still parts whose functions are duplicated such as
managers who concurrently carry out the staffing function, payroll preparation
function, accounting function, and finance function. The documents and records
used are quite complete, the procedures applied are in accordance with the theory.
The inventory accounting information system is almost complete with theory. seen
from the functions, documents, records, and procedures have been implemented
properly. The procedures applied are in accordance with the theory. While the sales
accounting information system is running well even though it is seen from the
functions, documents, records, and procedures that are not complete in accordance
with the theory such as functions that are already available but there are still many
functions that are duplicated.
Keywords: Accounting Information System, Payroll Accounting System,
Inventory Accounting System, Sales Accounting System, and Resto in Boyolali.
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