ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENERIMAAN KAS PADA PT. SANGKAREANG KARYATAMA SEJAHTERA

This study aims to analyse the accounting information system sales and cash receipts at PT. Sangkareang Karyatama Sejahtera. This type of research is descriptive qualitative research with the object of research PT. Sangkareang Karyatama Sejahtera is located in Sekarbela, Mataram City, NTB. The data in the study used secondary data with documentation data collection techniques. The research data were analyzed using input, process, and output analysis techniques. The results obtained in this study are sales accounting information systems and cash receipts at PT. Sangkareang Karyatama Sejahtera is good, but there are still some shortcomings in the sales and cash receipts system of PT. Sangkareang Karyatama Sejahtera, namely the existence of dual tasks on the admin and engineering sections. In addition, it was also found that the authorization column in the document used contained only one column, namely the authorization of the director without authorization from the relevant department. And the lack of documents used in compiling the company's financial statements