This research was case study at ?Melati? UMM Employee Cooperation Institution titled ?The application of Selling Accounting Information System at ?Melati? UMM Employee Cooperation Institution?.
This research aimed to find out whether the application of selling accounting information system at ?Melati? UMM Employee Cooperation Institution effective or not.
In this research, the writer used descriptive data analysis, with phases as : (1) analysis to the selling accounting information system, stated in document which used in cash selling and credit selling ; (2) analysis at selling accounting information system, consisted of : (a) function related with cash and credit system ; (b) cash and credit selling system and procedure ; (c) accounting note used in cash and credit selling ; (3) Analysis to the output of selling accounting information system : selling report.
Analysis showed that selling accounting information system at ?Melati? UMM Employee Cooperation institution has been better and run effectively. It showed by document used at selling activity which was selling note and daily report, for credit, there was a credit book which was signed by buyer (member) as written proof for the transaction, note in selling activity has been computerized, the institution has differed the functions related with selling system, so that the selling application was run well. The job distribution was also well, this was showed by authorized document by related part as responsible parties, they were daily report and authorized selling note by the selling staff, note in journal and authorized selling report by accounting staff. This showed a good internal control. The Institution has created a healthy practice, which was showed by the used of special forms as transaction proof, all notes for selling has been computerized. The Institution has applied coding to the selling stuff. By the coding, selling data could be fast proceed, whether for process or storing, so that it could create informative information in notice and determine the store stuff wouldn?t take a long time. The Institution has permanent employee with proper education level. The employees were also competent. Each employee was placed in proper department. So that the selling activity could be run effectively.
According the above analysis, there still a little weakness. To support the system, it would be better for the institution to used double selling note, where the first part for buyer, and the second was for selling department as supporting document for financial department, periodically, the leader should do a physical check to the stock (stock opname), the amount should be fitted with selling note and receiving note. When a difference existed, the cause would be found, at credit selling note, there should be a credit card, it should be done to make better identification to the member?s credit, since the system was computerized to avoid the unwanted things like data loss. The institution should also owe written document for selling activity.


Keyword : Sistem informasi akuntansi penjualan


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Sistem informasi akuntansi penjualan