EVALUASI SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN INTERNAL PADA PT. HASJRAT ABADI CABANG TENDEAN

Abstrak

This study aims to evaluate the implementation of the Accounting Information System (AIS) for cash sales in supporting the effectiveness of internal control at PT Hashrat Abadi Tendean Branch. Cash sales are one of the main sources of cash inflows for the company and therefore require an accurate, fast, and relevant information system to minimize the risk of errors, data loss, or fraud. This research uses a descriptive qualitative method with a case study approach, employing observation, interviews, and documentation techniques. The results indicate that the cash sales accounting information system at PT Hashrat Abadi Tendean Branch has been computerized through the Dealer Management System (DMS), which supports effective data processing and reporting. However, there are still weaknesses such as manual data entry, which can lead to discrepancies between stock and cash data, and insufficient segregation of duties that may cause fraud risks. Therefore, it is recommended that the company strengthen system integration, enhance task separation, and implement regular monitoring and internal audits to improve the effectiveness of internal control.