ANALISIS SISTEM INFORMASI AKUNTANSI ATAS PENJUALAN KREDIT (Studi Kasus pada Perusahaan PT. Delta Adib Distribusi, Surabaya)

The purpose of this study is to describe the application of credit sales accounting information systems at PT. DAD. This research is a descriptive qualitative type with the type of data used are all documents relating to credit sales, credit sales standard procedures, and invoices. Source of data obtained from the object of research, data collection techniques carried out by an interviews and documentation. From these data analyzed related to credit sales accounting information systems. The results of this study, the authors conclude that the accounting information system for credit sales is quite good but there are still many overlapping policies and authorities, which can potentially cause a massive fraud