Analisis Efektivitas Sistem Akuntansi Penjualan Pada PT Gununges Tiga Belas

Abstract

This study aims to analyze the effectiveness of the sales accounting system at PT Gununges Tiga Belas based on the sales accounting system theory proposed by Mulyadi (2018). This research employed a descriptive qualitative method with a comparative approach. Data were collected through observation, semi-structured interviews with personnel involved in the sales accounting system, and documentation. Data validity was ensured through source triangulation and technique triangulation, while data analysis was conducted using the Miles, Huberman, and Saldana model, which consists of data reduction, data display, and conclusion drawing. The analysis was carried out by comparing the company's sales accounting system practices with the components of the sales accounting system according to Mulyadi, including related functions, documents, accounting records, procedures, and internal control elements as indicators of system effectiveness. The results indicate that the sales accounting system implemented at PT Gununges Tiga Belas is moderately effective, as reflected by the conformity of most sales accounting system components with Mulyadi's (2018) theory, including related functions, documents, accounting records, procedures, and internal control elements. The system implementation is supported by the use of Accurate Online as the primary accounting software and Microsoft Excel as a supporting application. However, several weaknesses remain, including the continued use of Microsoft Excel, which indicates that the system has not been fully integrated, the absence of a separate credit function, and errors in product delivery due to suboptimal verification of shipping documents. Therefore, the company is recommended to optimize the utilization of Accurate Online, establish formal written credit approval procedures, and strengthen internal controls in the product delivery process to improve the effectiveness of the sales accounting system.