Evaluasi Sistem Informasi Akuntansi Penjualan Terhadap Pengendalian Penerimaan Kas Pada PT. IMS Di Surabaya


  • Diana Citra Wati Universitas 45 Surabaya
  • Heri Toni Hendro P Universitas 45 Surabaya
  • Diana Zuhroh Universitas 45 Surabaya
  • Wiratna Wiratna Universitas 45 Surabaya
  • Tjandra Wasesa Universitas 45 Surabaya
  • Sutini Sutini Universitas 45 Surabaya




Accounting Information System, Control of Cash Receipts, Credit Sales, Accounts Receivables


This research was conducted at PT. IMS is a moving company Distributor of traditional herbal medicine. The purpose of conducting research This is to analyze the sales accounting information system against. Cash receipts to reduce errors that occur. The data used will be analyzed by qualitative methods, namely analysis Descriptive which uses a description to support the analysis with ffocuses on the problems that occur in detail and only using descriptive explanations in the form of sentences. Data collection technique. The method used is by way of interviews with the head of division and oobserving company activities based on research conducted at the company. The discovery of several problems, namely credit sales systems and procedures as well the recording of accounts receivable is not systematic. So there is some confusion between receivables that have been paid and those that have not been paid. System maintenance expected to expedite the company’s operational activities and minimize mistakes that can harm the company.


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How to Cite

Diana Citra Wati, Heri Toni Hendro P, Diana Zuhroh, Wiratna Wiratna, Tjandra Wasesa, & Sutini Sutini. (2023). Evaluasi Sistem Informasi Akuntansi Penjualan Terhadap Pengendalian Penerimaan Kas Pada PT. IMS Di Surabaya. Jurnal Mahasiswa Manajemen Dan Akuntansi, 2(2), 48–55. https://doi.org/10.30640/jumma45.v2i2.1532

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