EVALUASI SISTEM INFORMASI AKUNTANSI PENJUALAN PADA PT. TRIDJAYA MOTOR DIVISI MOTOR HONDA

Abstract

This  research  aims  to  evaluate  the  accounting  information  system  for  cash  sales implemented at PT Tridjaya Motor, Honda Motorcycle Division. The accounting information system  plays  a  crucial  role  in  supporting  operational  activities  and  producing  reliable financial  reports.  This  study  uses  a  descriptive  qualitative  approach  through  direct observation,  in-depth  interviews  with  related  personnel,  and  documentation  of  the  sales process.The findings indicate that the company’s accounting information system for cash sales includes essential elements such as input, process, output, data storage, and internal control. However, several weaknesses were identified, including the lack of full integration between the sales and accounting systems, manual data entry which increases the risk of recording errors, insufficient access control that does not fully adhere to the principle of task segregation, and limited audit trail documentation. The findings indicate that the company’s accounting  information  system  for  cash  sales  includes  essential  elements  such  as  input, process,  output,  data  storage,  and  internal  control.  However,  several  weaknesses  were identified, including the lack of full integration between the sales and accounting systems, manual data entry which increases the risk of recording errors, insufficient access control that  does  not  fully  adhere  to  the  principle  of  task  segregation,  and  limited  audit  trail documentation.Although  the  system  has  improved  operational  efficiency  and  reporting, enhancements are needed in terms of process automation, user access restrictions, and system integration. These improvements would enable the accounting information system for  cash  sales  at  PT  Tridjaya  Motor  to  better  support  accurate  financial  recording  and managerial decision-making.