ANALISIS EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PENJUALAN BERBASIS KOMPUTER PADA CV JOLAMIAN

Authors

  • Ribka V. Nelwan Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik De La Salle Manado
  • Steify M. E. W. Sepang Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik De La Salle Manado
  • Erick A. A. Sumakud Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik De La Salle Manado

Keywords:

Effectiveness, Accounting Information System, Sales

Abstract

Sales activities in a company, especially businesses such as cafes, are the most important activities
in the continuity of a business. Good sales can make a business achieve its goals. To support this, a
system such as sales accounting information is needed that functions to support the progress of the
company's performance in obtaining information, processing information, and using the information
properly according to business needs and to support the smooth running of the system, therefore,
computer-based supporting devices are needed. The effectiveness of the Sale Accounting Information
System is the level of realization of sales activities or activities using the planned Accounting
Information System and the results achieved.
The purpose of this study was to determine the effectiveness of a computer-based sale accounting
information system in one of CV JOLAMIAN's businesses, the PONDOL Cafe and Resto. This study
was a descriptive qualitative study. The types and sources of data were primary data and secondary
data. The data was collected through interviews and observations
The results of this study indicated that the computer-based sale accounting information system
implemented by one of the businesses of CV JOLAMIAN namely PONDOL Cafe and Resto has been
implemented effectively, this can be seen from the results of research and analysis conducted. Where
the application or practice carried out by this cafe was appropriate and met the existing criteria
regarding the measurement of effectiveness as seen from the indicators of the success of the
Accounting Information System according to the theory of DeLone & McLean which consists of 6
indicators.

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Published

2023-04-28

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Section

Articles