Analyis of Sales Accounting Information System in MSEMs “Keripik Putri” Factory Deli Serdang Regency

Br Pasaribu, Yahratun Usnan Nisa (2024) Analyis of Sales Accounting Information System in MSEMs “Keripik Putri” Factory Deli Serdang Regency. Jurnal Bisnis dan Manajemen, 11 (1). pp. 11-16. ISSN 1829-7528

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Abstract

This study aims to assess the implementation of a sales accounting information system at the Putri chips factory in Deli Serdang Regency. Employing a qualitative methodology, data were collected through interviews, observations, and document analysis, utilizing both primary and secondary sources. The primary research subject was Mrs. Liani, the proprietor of the factory. It should be noted that a limitation of this study is the potential inaccuracy of obtained data. Findings indicate that the Putri chips factory in Deli Serdang has not yet implemented a comprehensive sales accounting information system. This is evidenced by their rudimentary record-keeping practices, which are based solely on basic knowledge and lack systematic manual bookkeeping in a cash ledger. Consequently, the factory faces challenges in accurately determining capital expenditures, profitability, and making informed financial decisions.

Jenis Item: Artikel
Subjects: 600 Technology (Applied sciences) > 650 Management and auxiliary services > 657 Accounting
Divisions: Artikel (Jurnal, Koran, Majalah)
Pengguna yang mendeposit: Mrs Siti Masitah
Date Deposited: 10 Feb 2025 04:22
Last Modified: 10 Feb 2025 04:22
URI: http://repository.uinsu.ac.id/id/eprint/25225

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