[RETRACTED] ANALISIS DAN REVITALISASI SISTEM INFORMASI AKUNTANSI PADA SIKLUS PENDAPATAN PERUSAHAAN SUSU SAPI MULIA DI SIDOARJO
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Abstract
Intisari - Penelitian ini bertujuan untuk merancang ulang sistem informasi akuntansi pada siklus pendapatan perusahaan Susu Sapi Mulia. Pengumpulan data dalam penelitian ini menggunakan metode wawancara, observasi, dan analisis dokumen. Partisipan yang diwawancarai adalah pemilik dan karyawan perusahaan Susu Sapi Mulia. Objek observasi adalah kantor dan tempat distribusi Susu Sapi Mulia. Dokumen yang dianalisis dalam penelitian ini merupakan arsip perusahaan Susu Sapi Mulia periode 2014-2015 yang bersinggungan dengan kegiatan pada siklus pendapatan. Temuan yang teridentifikasi dalam penelitian ini adalah pengaplikasian sistem informasi akuntansi yang tidak efisien dan efektif sehingga informasi yang dihasilkan kurang memenuhi kriteria informasi yang bermanfaat. Temuan tersebut digunakan untuk merancang rekomendasi perbaikan sistem informasi akuntansi.
Kata kunci: sistem informasi akuntansi, siklus pendapatan, kontrol internal, basis data relasional
Abstract - This research aims to revitalize the accounting information system on a sole proprietorship object Susu Sapi Mulia’s revenue cycle. For this research, the data collection was conducted through the following methods: interview, observation, and document analysis. The participants of the interviews were the business owner and the employees. The observation objects were the administration office and the product distribution site. The documents used for analysis in this research were the company’s archives which had contact with revenue earning activities from 2014-2015. This research identified inefficiency and ineffectiveness on the company’s accounting information system in such a way couldn’t produce reliable business information. Those identified flaws served the purpose of designing the improved model of accounting information system.
Keywords: accounting information system, revenue cycle, internal control, relational database
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References
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