ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN PADA KLINIK KUNCUP CERIA MOJOKERTO

ABSTRACT Rosyada, Nur Amrina: 2018.Analysis of Accounting Information Systems atthe Ceria Mojokerto Kuncup Clinic. Thesis, Accounting Study Program, Faculty of Economics, Majapahit Islamic University (UNIM). Advisor I: Hari Setiono, SE., M.Sc. Advisor II : Toto Heru Dwihandoko., SE., MM., Ak., CA Companies are required to implement an accounting information system that is expected to provide good benefits to the company. In the income cycle at the Kuncup Ceria Clinic there are three cash receipts, namely from examining outpatients, inpatients, and selling pharmacy drugs. Based on the data obtained, there is often a difference in the amount of drug inventory from stock opname with administrative data at the end of the month. Based on these problems the authors are interested in conducting research with the title "Analysis of Sales Accounting Information Systems at the Cheerful Mojokerto Chrysanthemum Clinic". This study aims to find out the drug cash sales accounting information system that is applied to the Ceria Mojokerto Kuncup Clinic. This research uses qualitative research. Data obtained by carrying out documentation, interviews and observations. Data analysis uses qualitative descriptions, then compares the findings in the Cheerful Clinic with the Accounting Information System Component theory study. The results of the study indicate that the cash sales accounting information system conducted by the Kuncup Ceria Clinic is in accordance with the theory of cash sales information system components. However, there are several functions that need to be improved such as: Performing a separation of functions between the cashier's function and the sales function, the warehouse function with the purchase of goods, the addition of employees to each part that requires separation of tasks. Conduct special training for employees of computer program processing, periodic audits. Keywords:Analysis, accounting information systems, sales