Analisis Efektivitas Sistem Informasi Akuntansi Penjualan Tunai pada PT Hadji Kalla Toyota Cabang Kolaka
DOI:
https://doi.org/10.30640/akuntansi45.v6i1.4258Keywords:
Accounting Information System, Cash Sales, Dealer Management System (DMS), Oracle Financials, EffectivenessAbstract
This study aims to analyze the effectiveness of the accounting information system for cash sales at PT Hadji Kalla Toyota Kolaka Branch. The main focus of the research is on how the cash sales system for spare parts and units is implemented within the workflow involving various internal departments such as the branch head, FAH, workshop head, cashier, part admin/counter, salesman/salesgirl, story department, and treasury. This research employs a descriptive qualitative approach, with data collected through observation, interviews, and document analysis from secondary sources. The results show that the cash sales system operates effectively and is well-integrated through the Dealer Management System (DMS), providing benefits in improving the efficiency and effectiveness of transaction processes. Additionally, the accounting information system applied by the company is based on Oracle Financials, a comprehensive accounting software that supports the financial management needs of the company optimally. There are no significant obstacles in the use of Oracle, allowing PT Hadji Kalla Toyota to maintain its operational continuity amidst intense industry competition.
References
Afriadi, A. (2015). Evaluasi sistem informasi akuntansi penjualan dalam menunjang efektivitas pengendalian intern penjualan pada PT. Bintang Multi Sarana Palembang. Palembang.
Ahmad, F. (2017). Analisis faktor-faktor yang mempengaruhi penjualan terhadap peningkatan volume penjualan mobil dalam perspektif ekonomi Islam. Bandar Lampung.
Ar, S. (2024). Comparative analysis of financial performance of sharia banking and conventional banking. Journal of Economics, Management, Accounting and Computer Applications.
Arens, A. A., & Loebbecke, J. (2008). Auditing: Pendekatan terpadu (Edisi ke-6, Jilid 1; A. A. Yusuf, Penerj.). Salemba Empat.
Boynton, W. C., Johnson, R. N., & Kell, W. G. (2001). Modern auditing (7th ed.). John Wiley and Sons, Inc.
Cici, M. (2016). Evaluasi sistem informasi akuntansi penjualan tunai pada Minimarket Kopma UNY. Yogyakarta.
Dadang, S. (2018). Pengaruh harga dan kualitas pelayanan terhadap penjualan spare part motor di PT. SLM (Selamat Lestari Mandiri), Vol. 7(2). Sukabumi.
Hendrik, F., Harijanto, S., & Meily, K. (2019). Evaluasi penerapan sistem pengendalian internal penerimaan kas pada Hotel Yuta Manado, Vol. 7, 1001–1010. Manado.
Kadir. (2014). Pengenalan sistem informasi (Edisi Revisi). Andi.
Kartikahadi, H. (2016). Akuntansi berdasarkan SAK berbasis IFR (Buku 1). Salemba Empat.
Krismiaji. (2015). Sistem informasi akuntansi. Unit Penerbit STIM YKPN.
Mulyadi. (2001). Sistem akuntansi (Edisi ke-3). Salemba Empat.
Ramadhani, D. S. (2022). Evaluasi sistem akuntansi penjualan dan penerimaan kas untuk meningkatkan pengendalian intern pada CV Indospice Manado. Jurnal LPPM Bidang Ekososbudkum, 6(1).
Samryn, L. M. (2016). Pengantar akuntansi (Cet. ke-2). PT Rajagrafindo Persada.
Sujarweni, V. W. (2015). Sistem akuntansi (Cet. pertama). Pustaka Baru Press.
Susanto, A. (2017). Sistem informasi manajemen (Cet. pertama). Lingga Jaya.
Tomi. (2010). Hubungan sistem informasi akuntansi dengan pengendalian intern penjualan pada PT. Kencana Ungu. Yogyakarta. Diakses pada 20 Februari 2015.
Wilson, J. D., & Campbell, J. B. (1996). Controllership: The work of the managerial accounting (Edisi ke-3; T. F. Tjendera, Penerj.). Erlangga.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 AKUNTANSI 45
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
