ANALISIS DAN PERANCANGAN SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PIUTANG DAGANG: STUDI KASUS PT SAAG UTAMA

A good system design should be made in relation to the application of internal controlling system. The internal controlling system applied at PT SAAG Utama has few weaknesses, that is the recoding of selling and credit that has been operated is still inefficient. A system of selling and credit accounting considering a good internal controlling is designed, hopefully it will be able to help the management to control selling debt transaction by reforming the information structure in the report, applying credit management with regular controlling, and helping the staffs of PT SAAG Utama to do their job efficiently and effectively