Analisis Penerapan Sistem Informasi Akuntansi (Studi Kasus Pada PT. POS INDONESIA Unit Sumberrejo Bojonegoro)

Nadya Dyatmika, Maslichah Maslichah, Dewi Diah Fakhriyyah

Abstract


This study aims to determine, explore, and determine the implementation of internal control of accounting information systems at PT. Pos Indonesia Unit Sumberrejo Bojonegoro. This study is a qualitative study. The data collection method is carried out by observation and interviews with related parties. Based on the results of the study, the procedures implemented by the company are under control and running well. This can be seen from the implementation of procedures involving related parts, such as the counter, shipping house, processing and transportation. The accounting information system procedure for shipping goods at PT Pos Indonesia Unit Sumberrejo has implemented good internal control, namely by implementing internal control elements as described in the control theory in the company. The accounting information system in PT. Pos Indonesia Unit Sumberrejo Bojonegoro has been running effectively so that it helps internal control in the post office. The effectiveness of the accounting information system in PT. Pos Indonesia Unit Sumberrejo Bojonegoro can be seen from the existence of several components of the accounting information system in the smooth delivery of goods according to the company's SOP, human resources who are capable of running it, documentation as a form that functions as a Recording, and computerized equipment that makes it easier for officers to record the information system.

Keywords: Accounting information system, procedures, internal control


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References


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