ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI DAN KREDIT TERHADAP UPAYA PENINGKATAN PENGENDALIAN INTERNAL PADA PRODUSEN PANAHAN CV. ALVO ARCHERY

This research aims to analyze the cash and credit sales accounting
information system in an effort to improve the internal control system at CV. Alvo
Archery. The research method used is a case study with a qualitative approach.
Data was obtained through in-depth interviews, observation, documentation and
case studies. The research results show that the sales accounting information
system has been implemented well, but several weaknesses were found, such as
fraud, lack of HR personnel and software that was not fully integrated. Also, some
of the accumulation of tasks becomes an obstacle in operational activities,
making them less effective, especially in the administration and customer service
departments who have concurrent duties. Certain documents have not been
archived by the administration department, so many documents are hidden and
make it difficult to search for data. Due to several weaknesses that occur, this
research is about how the sales accounting information system affects internal
control at CV. Alvo archery is still not good.