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ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI PADA

TOKO BANGUNAN “BATHAMAS”

Oleh:

Suriani K S 04131133304

FAKULTAS EKONOMI & BISNIS

UNIVERSITAS AIRLANGGA

TAHUN PELAJARAN 014!01"

J#$ Air#an%%a 4!& Sura'a(a)*+#,$ -031. "033&4

/+'i*+ 222$unair$a$i +!5ai# in6786+$unair$a$i

DAFTAR ISI

http://www.unair.ac.id/


mailto:[email protected]






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3



KATA PENGANTAR

Pu<i (u:ur ,+nu#i ,an<a*:an :+;aira* Tu;an ?an% Ma;a Ea@ (an% a*a '+r:a* an

ra;5a*!N(a +;in%%a ,+nu#i a,a* 5+n(+#+ai:an ,+n(uunan 5a:a#a; *+n*an% “Ana#ii an

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1$ Dr$r+r$,7#$D+''( Ra*na Dani+#@ AK +#a:u 7+n 5a*a :u#ia; i*+5 in67r5ai a:un*ani

(an% *+#a; 5+#uan%:an 2a:*u@ *+na%a an ,:iran a#a5 ,+#a:anaan 'i5'in%an an

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:+#+n%:a,an an *+r+#++i:ann(a 5a:a#a; ini

3$ T+5an!*+5an :+#a N (an% *+#a; 5+5'an*u :+*i:a ,+nu#i 5+n%;aa,i :+u#i*an a#a5

,+n(uunan 5a:a#a;

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Sura'a(a@ 1" O:*7'+r 014

P+nu#i

Suriani K S

4



ABSTRAK

P+n+#i*ian ini '+r*u<uan un*u: 5+n%+*a;ui :+#+5a;an an :+'ai:an a#a5 ,+n+ra,an

i*+5 a:un*ani ,+n<ua#an *unai ,aa T7:7 Ban%unan “BATHAMAS”$ P+n+#i*ian ini i#a:ana:an

+n%an M+*7+ +:ri,*i6 ana#ii 5+#a#ui ,+n+:a*an *ui :au (ai*u 5+*7+ (an% 5+5'+ri:an

%a5'aran +ara i*+5a*i an a:ura* 5+n%+nai 6a:*a@i6a* an ;u'un%an an*ar 6+n75+na (an%

i*+#i*i a#a5 ,+rua;aan$ Hai# ,+n+#i*ian 5+nun<u::an 'a;2a i*+5 ,+n<ua#an *unai i *7:7 ini

ua; 5+5aai@ na5un 5ai; aa '+'+ra,a :+#+5a;an (an% ;aru i,+r'ai:i@ an*ara #ain

1$ Tia: aa ,+5ia;an 6un%i ari 'a%ian ,+n<ua#an@ :air@ an :+uan%an$

$ Kair 5+na,a*:an *u%a@ *an%%un% <a2a'@ an 2+2+nan% %ana$

3$ Tia: aa 'a%ian (an% 5+n%++: ,+r+iaan$

4$ La,7ran P+n<ua# Tunai ;an(a i'ua* 1 un*u: ,i5,inan@ +;in%%a *ia: 'ia i#a:u:an

,+n%++:an #+'i; #an<u* 7#+; 'a%ian :+uan%an$

Dari :+#+5a;an (an% 5unu# *+r+'u*@ i;ara,:an ,+rua;aan a,a* 5+nin%:a*:an

+6ii+ni an +6+:*i9i*a i*+5n(a@ a#a; a*un(a +n%an ,+5ia;an 6un%i@ *u%a@ an 2+2+nan%

ari 'a%ian :air@ ,+n<ua#an@ 5au,un 'a%ian :+uan%an$

Kata Kunci: Penjualan Tunai Si!te" In#$%"a!i Auntan!i Pen'en(alian Inte%n

5



BAB )

PENDA*ULUAN

)+) Lata% Belaan' Ma!alah

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5+nun<an% :+%ia*an *+r+'u*$

P+n+#i*ian ini 5+n%a5'i# 7'<+: T7:7 Ban%unan “BATHAMAS”$ Da#a5 2a:*u (an%

r+#a*i6 in%:a*@ *7:7 ini *+#a; a,a* '+r:+5'an% +n%an ,+a*$ S+irin% +n%an ;a# *+r+'u*@

*rana:i (an% *+r<ai a:an +5a:in 'an(a: ,u#a$ Sa#a; a*u *rana:i u*a5an(a aa#a;

i:#u ,+n<ua#an *unai$

P+n<ua#an *unai i T7:7 Ban%unan “BATHAMAS” ini 5ai; 5+n%%una:an i*+5

5anua#$ Da#a5 ,+#a:anaan(a@ i*+5 ini an%a* r+n*an *+r;aa, Human Error $ Da#a5

ii*+5 ,+na*a*an a:un*ani +ara ++r;ana 5+n%a:i'a*:an a*a (an% i;ai#:an :uran%

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B+raar:an a#aan *+r+'u*@ 5a:a ia5'i##a; <uu# “ANALISI SISTEM

INFORMASI AKUNTANSI PENJUALAN TUNAI PADA TOKO BANGUNAN

SENTOSA”$

1



)+, Ru"u!an Ma!alah

B+raar:an #a*ar '+#a:an% 5aa#a; *+r+'u*@ 5a:a ru5uan 5aa#a; a,a*

iru5u:an +'a%ai '+ri:u*

1$ Ba%ai5ana:a; i*+5 in67r5ai a:un*ani ,+n<ua#an *unai (an% i*+ra,:an 7#+;

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)+- Tujuan Penelitian

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1$ M+n%+*a;ui Si*+5 in67r5ai a:un*ani ,+n<ua#an *unai (an% i*+ra,:an 7#+; T7:7

Ban%unan “BATHAMAS”$ M+n%+*a;ui :+#+5a;an ,aa i*+5 in67r5ai a:un*ani ,+n<ua#an *unai T7:7

Ban%unan “BATHAMAS”

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BAB ,

TIN/AUAN PUSTAKA

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:+,u*uan$

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Si*+5 a:un*ani ,+n<ua#an *unai 5+nuru* Nu%r7;7 /i<a(an*7 -00113. 5+ru,a:an

“Si:#u a:un*ani (an% 5+#i'a*:an 'a%ian!'a%ian +,+r*i ,+na*a*an n7*a@ ,+n%+na#ian

in*+rn@ ,+r+:a,an ;ai# ,+n<ua#an an #a,7ran (an% 5+n%;ai#:an in67r5ai ,+n<ua#an

+n%an ,+5'a(aran +ara #an%un% 5+n%%una:an uan% *unai a#a5 ,+n%a5'i#an

:+,u*uan a#a5 ua*u ,+rua;aan$“Si*+5 a:un*ani ,+n<ua#an *unai aa#a; i:#u a:un*ani (an% 5+#i'a*:an 'a%ian!

'a%ian +,+r*i ,+na*a*an@ ,+n%+na#ian in*+rn@ ,+r+:a,an ;ai# ,+n<ua#an an #a,7ran (an%

5+n%;ai#:an in67r5ai ,+n<ua#an (an% i%una:an un*u: ,+na*a*an *rana:i ,+n<ua#an

*unai@ i5ana 'aran% 'aru i+ra;:an 7#+; 'a%ian ,+n%iri5an :+,aa ,+5'+#i +*+#a;

'a%ian :aa 5+n+ri5a uan% *unai ari ,+5'+#i” -J7+,;@ 1>>&4.

Da,a* ii5,u#:an 'a;2a i*+5 a:un*ani ,+n<ua#an *unai aa#a; ,+n%7r%aniaian

67r5u#ir@ a*a*an@ ,r7+ur@ ,+n%+na#ian in*+rn@ an #a,7ran (an% i'ua* ++5i:an ru,a

:ar+na aan(a ,r7+ ,+r*u:aran 'aran% +n%an 5+2a<i':an ,+5'+#i 5+5'a(ar

;ar%a'aran% #+'i; a;u#u@ #a#u 'aran% i+ra;:an :+,aa ,+5'+#i$

Da#a5 i*+5 ,+n<ua#an *unai i'a%i 5+n<ai '+'+ra,a ,r7+ur@ (ai*u

1. Pr7+ur 7r+r ,+n<ua#an

2. P+n+ri5aan :a

3. Pr7+ur ,+n(+ra;an 'aran%4. Pr7+ur ,+na*a*an :a$

5



Uni* 7r%aniai (an% *+r:ai* +n%an i*+5 ,+n<ua#an *unai@ (ai*u

1$ Ba%ian 7r+r ,+n<ua#an

Ba%ian ini '+r*an%%un% <a2a' 5+n+ri5a 7r+r ari ,+5'+#i@ 5+n%ii 6a:*ur ,+n<ua#an

*unai@ an 5+n(+ra;:an 6a:*ur *+r+'u* :+,aa ,+5'+#i un*u: :+,+n*in%an ,+5'a(aran

;ar%a 'aran% :+ 'a%ian :aa$

$ Ba%ian :aa

Ba%ian ini '+r*an%%un% <a2a' +'a%ai ,+n+ri5a :a ari ,+5'+#i$

3$ Ba%ian %uan%

Ba%ian ini '+r*an%%un% <a2a' un*u: 5+n(ia,:an ,+r+iaan 'aran% (an% i'u*u;:an

,+rua;aan$

4$ Ba%ian a:un*ani

Ba%ian ini '+r*an%%un% <a2a' +'a%ai ,+na*a* *rana:i ,+n<ua#an an ,+n+ri5aan :a

+r*a ,+5'ua* #a,7ran :+uan%an

Trana:i P+n<ua#an *unai 'aran% (an% i+ra;:an 7#+; 6un%i ,+n%iri5an :+,aa ,+5'+#i

a*au <aa 'aru i+ra;:an@ 5a:a 'a%ian :a *+#a; 5+n+ri5a uan% a*au check 5a:a *rana:i ini

i#a:ana:an +n%an ara i*+5 ,+n<ua#an *unai +n%an <urna#

Kas xx

Penjualan xx

Da#a5 i*+5 in67r5ai a:un*ani ,+n<ua#an an%a* i,+r#u:an aan(a ,+n%+na#ian

in*+rn$ P+n%+na#ian in*+rn ,+n<ua#an 5+#i,u*i r+nana 7r%aniai +r*a +#uru; 5+*7+ an

#an%:a;!#an%:a; (an% *+r:77rinai an i%una:an a#a5 ua*u ,+rua;aan un*u:

5+n%a5an:an ,+n<ua#an@ 5+5+ri:a :++r5a*an an a,a* i,+ra(an(a #a,7ran ,+n<ua#an@

5+nin%:a*:an +6+:*i9i*a an +6ii+ni a:*i9i*a ,+n<ua#an@ +r*a 5+n7r7n% i*aa*in(a

:+'i<a:an ,+n<ua#an (an% *+#a; i*+*a,:an ,i5,inan ,+rua;aan$

6



7



BAB III

*ASIL DAN PEMBA*ASAN

-+) Ga"3a%an U"u" 0e%u!ahaan

-+)+) O3je Penelitian

O'<+: ari ,+n+#i*ian ini aa#a; T7:7 Ban%unan “BATHAMAS” (an% *+r#+*a: i

Ja#an K+iri K+r*77n7@ Sura'a(a

T7:7 Ban%unan “BATHAMAS” iiri:an ,aa *a;un 010 7#+; ,+5i#i:n(a@ (a:ni

Ba,a: Da9i San*77@ (an% 5+ru,a:an ua;a a5,in%an ia5,in% ua;a u*a5an(a

+'a%ai :7n*ra:*7r$T7:7 ini 5+n(+ia:an an 5+n<ua# 'a;an!'a;an 'an%unan +,+r*i %+n*+n%@ :+ra5i:@

+5+n@ ,a:u@ ##$ T7:7 ini *+#a; 5+n%a#a5i ,+r:+5'an%an (an% ,+a* +<a: ,+r*a5a :a#i

iiri:an$ Diu:un% 7#+; #+*a:n(a (an% *ra*+%i@ i +:a* <a#an ra(a@ *7:7 ini *+#a; i:+na#

7#+; 5a(ara:a*$ Kar(a2an i T7:7 Ban%unan “BATHAMAS” '+r<u5#a; 4 7ran%$

-+)+, St%utu% O%'ani!a!i Pe%u!ahaan

Sua*u ,+rua;aan ;aru 5+5,un(ai ua*u *ru:*ur 7r%aniai@ :ar+na *ru:*ur

7r%aniai 5+ru,a:an ua*u :+ran%:a (an% a,a* 5+nun<u::an ,7#a ;u'un%an ian*ara

6un%i!6un%i@ *u%a@ 2+2+nan%@ an *an%%un% <a2a' 5ain%!5ain% an%%7*a 7r%aniai

5+n<ai <+#a@ +;in%%a *ia: *+r<ai *u5,an% *ini; a#a5 ,+#a:anaan *u%an(a 5ain%!

5ain%$

S+*ia, an%%7*a 7r%aniai a,a* +n%an 5ua; 5+5a;a5i *u%a (an% ;aru

i#a:u:ann(a an :+,aa ia,a ia ;aru '+r*an%%un% <a2a'$ D+n%an +5i:ian :+%ia*an

,+rua;aan a,a* '+r<a#an +n%an #anar$ S+#ain i*u@ +n%an aan(a *ru:*ur 7r%aniai

(an% 'ai:@ 5a:a a:an *+ri,*a :+r<aa5a an ;u'un%an :+r<a (an% +rai an*ar an%%7*a

7r%aniai an an*ar 'a%iana#a5 7r%aniai$

8



Pimpinan Perusahaan

Keuangan

%a5'ar $1

Ga"3a% -+) St%utu% O%'ani!a!i

Aa,un ,+n<a'aran *u%a@ 2+2+nan%@ an *an%%un% <a2a'

1$ Pi5,inan P+rua;aan

B+r*u%a un*u: 5+n%a2ai <a#ann(a ,+rua;aan@ un*u: 5+n%a2ai ,+5au::an an

,+n%+#uaran :a ,+rua;aan@ 5+n%a2ai +#uru; ,ara :ar(a2an@ an '+r*an%%un% <a2a'

a*a :+#an%un%an ;iu, ,+rua;aan$

$ K+uan%an

B+r*u%a 5+na*a* *rana:i ,+rua;aan '+raar:an 'u:*i (an% *+#a; i+*u<ui@

5+n(ia,:an #a,7ran :+uan%an@ an 5+n%+#7#a ana ,+rua;aan$ Ba%ian ini <u%a '+r6un%i

un*u: 5+n%a2ai@ 5n%ara;:an@ an '+r*an%%un% <a2a' a*a #a,7ran ,+5'u:uan$

3$ Mar:+*in%

B+r*u%a 5+#a:u:an ,+n+ri5aan an ,+n(+#+:ian ,+%a2ai@ 5+n<a%a ;ar*a

,+rua;aan an +#uru; ,+r7ni# ,+rua;aan@ 5+n%uru +%a#a uruan i #uar ,+rua;aan@

+r*a 5+n%uru uruan ,+rua;aan *+r;aa, in*i*ui ,+5+rin*a; 5au,un 2a*a$

4$ Kar(a2an

B+r*u%a 5+#a(ani ,+5'+#i@ 5+n+ri5a 7r+r ,+anan@ an 5+5'ua* n7*a ,+anan$

9

Mar:+*in%

Kar(a2anKar(a2an



-+, Si!te" (an P%$!e(u% Penjualan Tunai

F#72;ar* an DFD i*+5 ,+n<ua#an *unai T7:7 Ban%unan “BATHAMAS”

10



Fl$4cha%t

11



K+*+ran%an

• LPK La,7ran P+n+ri5aan Ka

• LPT La,7ran P+n<ua#an Tunai

K+*+ran%an 'a%ian

12



• Kair 5+n+ri5a 7r+r ari ,+#an%%an$

• Pi5,inan B+r*u%a un*u: 5+n%++: an 5+n%a2ai$

Di#i;a* '+raar:an 6#72;ar* *+r+'u*@ i*+5 ,+n<ua#an *unai T7:7 Ban%unan “BATHAMAS”

5+5i#i:i '+'+ra,a :+#+5a;an@ an*ara #ain

1$ Tia: aa ,+5ia;an 6un%i ari 'a%ian ,+n<ua#an@ :air@ an :+uan%an$

$ Kair 5+na,a*:an *u%a@ *an%%un% <a2a'@ an 2+2+nan% %ana$

3$ Tia: aa (an% 5+n%++: ,+r+iaan$

4$ La,7ran P+n<ua# Tunai ;an(a i'ua* 1 un*u: ,i5,inan@ +;in%%a *ia: 'ia i#a:u:an

,+n%++:an #+'i; #an<u* 7#+; 'a%ian :+uan%an$

i+ DFD

)+ Dia'%a" K$nte!

Sura* P+anan

P+5'a(aran

La,7ran P+n<ua#an

N7*a P+anan

Kui*ani

K+*+ran%an

• Mau:an Sura* P+anan an P+5'a(aran

• K+#uaran Kui*ani@ La,7ran P+n<ua#an@ N7*a P+anan

-+,+,+, Dia'%a" 5e%$

SP Sura* P+anan

N7*a ,+anan N7*a P+anan

P+5'a(aran La,$ P+n<ua#an

Kui*ani

13

K+,a#a Ba%ian

P+n<ua#an

P+#an%%an

SistemPenjualan

Tunai

1.0

Pemesanan

BarangPelanggan

3.0

Pemuatan!ap"ran2.0

Pemuatan

Kuitansi Kepala

agian



!ap"ran#$arian#Perse%iaan

&enis'("%el#Pr"%u)#Keluar*nit#Pr"%u)#Keluar

!ap"ran#$arian#Penjualan

!ap"ran#$arian#Perse%iaan+ata#Stru)#Pema,aran

Stru) Pema,aran Tanggal#Transa)asi

-ama#Kasir

-ama #ust"mer &enis'("%el#Pr"%u)

*nit#Pr"%u)

$arga #Pr"%u)Status#Ba,ar

ust"mer

-ama#ust"mer/lamat#ust"mer

-"#Telep"n

Kui*an

-+,+- ERD

-+- Pe%3aian Ata! Kele"ahan

Si*+5 ,+n<ua#an *unai (an% i,a:ai 7#+; T7:7 Ban%unan “SENTOSA” ua; u:u,

'a%u@ na5un 5ai; aa '+'+ra,a :+#+5a;an (an% aa i i*+5 *+r+'u*$ K+#+5a;an ini

<i:a *ia: i'+na;i nan*in(a a:an 5+n<ai ;a5'a*an un*u: a,a* 5+na,ai *u<uan

,+rua;aan$

K+#+5a;an (an% ,+r*a5a ia#a; *ia: aan(a ,+5ia;an 6u%i ari 'a%ian ,+n<ua#an@

:air@ an :+uan%an$ A%ar a,a* +6ii+n an +6+:*i6@ +*ia, 6un%i a#a5 *ru:*ur

7r%aniai ;aru '+r*an%%un% <a2a' ,aa *u%a an 2+2+nan%n(a 5ain%!5ain%$ Tia:

aan(a ,+5ia;an 6un%i ini a,a* 5+ni5'u:an :+a#a;an@ :+uran%an@ ,+n(+#+2+n%an@

+r*a ,+n(a#a;%unaan 2+2+nan%$

14



?an% :+ua aa#a; *u%a@ *an%%un% <a2a'@ an 2+2+nan% %ana (an% i,+%an% 7#+;

'a%ian :air$ S+#ain r+n*an 5+ni5'u#:an :+uran%an an ,+n(+#+2+n%an@ ,+56un%ian

%ana ini <u%a r+n*an 5+ni5'u#:an a#a; a*a* a#a5 ,+5'u:uan ,+rua;aan$

?an% :+*i%a aa#a; *ia: aa 'a%ian (an% 5+n%++: ,+r+iaan$ A,a'i#a aa

,+r+iaan (an% i %uan% *+#a; ;a'i na5un *ia: i:+*a;ui@ ;a# ini a,a*

5+n%++2a:an ,+#an%%an$

?an% :++5,a* aa#a; La,7ran P+n<ua#an Tunai (an% ;an(a i'ua* a*u

#+5'ar 'a%i ,i5,inan@ +;in%%a *ia: 'ia i#a:u:an ,+n%++:an :+5'a#i ,+5'u:uan

an #a,7ran :+uan%an 7#+; 'a%ian :+uan%an

15



Ga"3a% -+, U!ulan Fl$4cha%t T$$ Ban'unan 6BAT*AMAS7

16



17



18



Uu#an ,+r'ai:an i*+5 ,+n<ua#an *unai (an% ia<u:an aa#a; +'a%ai '+ri:u*

1$ Ba%ian :air@ ,+n<ua#an@ an :+uan%an i,ia;:an 5+nuru* 6un%i@ *u%a@ an 2+2+nan%n(a

5ain%!5ain% un*u: 5+n%;inari aan(a :+<a;a*an :+ra; ,u*i;@ +,+r*i ,+n(+#+2+n%an (an%

i+n%a<a$

$ Tan%%un% <a2a' %ana :air i;a,u:an$ Ha# ini un*u: 5+5'ua* i*+5 *+r;inar ari

:+a#a;an ,+na*a*an a*au,un ,+n(a#a;%unaan 2+2+nan% (an% 5un%:in 5unu#$

3$ Aa 'a%ian (an% 5+n%++: ,+r+iaan 'aran%$ P+n%++:an ini un*u: 5+n%;inari ;a'in(a

,+r+iaan 'aran% i %uan%$

4$ La,7ran P+n<ua#an Tunai i'ua* ran%:a, $ Sa*u i'+ri:an :+,aa ,i5,inan@ +an%:an (an%

a*un(a i*a;an +'a%ai ari,$ LPT (an% i'ua* ran%:a, ini 5+ru,a:an a#a; a*u ,+n%+na#ian

un*u: 5+n%a2ai ,+rua;aan$

19



BAB 4

SIMPULAN DAN SARAN

.+) Si"0ulan

B+raar:an ;ai# ,+n+#i*ian (an% i#a:u:an@ 5a:a i5,u#an (an% a,a* ia5'i# ari ,+n+#i*ian

ini aa#a;

1$ K+#+5a;an a#a5 i*+5 in67r5ai a:un*ani ,+n<ua#an *unai ,aa T7:7 Ban%unan

“BATHAMAS” an*ara #ain

a$ Tia: aan(a ,+5ia;an *u%a an 2+2+nan%$ Ba%ian ,+n+ri5aan :a <u%a 5+ran%:a,

+'a%ai 'a%ian ,+n<ua#an$ S+;in%%a 5+5un%:in:an *+r<ai ,+n(+#+2+n%an 5au,un

:+a#a;an$

'$ La,7ran P+n<ua#an *unai ;an(a i'ua* 1 un*u: ,i5,inan$

$ Si*+5 (an% i%una:an 7#+; T7:7 Ban%unan “BATHAMAS” ua; u:u, 'ai:@ na5un

,+r#u aan(a ,+nin%:a*an ,aa ,+n%+na#ian an ,+n%a2aan in*+rna#$

.+, Sa%an

B+raar:an ;ai# ,+n+#i*ian an i5,u#an (an% i,+r7#+;@ 5a:a aran!aran (an% a,a*

i'+ri:an aa#a;

a$ A%ar *ia: *+r<ai :+'iaan ,aa *u%a@ ,+r#u aan(a ,+5ia;an 2+2+nan% an*ara

'a%ian ,+n<ua#an@ :air@ an :+uan%an$

'$ La,7ran P+n<ua#an Tunai i'ua* ran%:a, $ Jai (an% a*u i'+ri:an :+,aa

5ana%+r a*au ,i5,inan@ an (an% a*un(a i<ai:an ari,$

$ P+5ia;an *u%a an 2+2+nan% ;aru <+#a$ P+5ia;an ini a,a* 5+nun<an%

*+i,*an(a ,+n%a2aan an ,+n%+na#ian in*+rna# a#a5 ,+rua;aan$

DAFTAR PUSTAKA

B7nar@ G H H77,277 /$ S$ 004$ Accounting Information System >*; +$ T+r<+5a;an

7#+; Ju#ian*7 A%un% Sa,u*r7 Li#i +*ia2a*i$ 00&$ ?7%(a:ar*a AniG+#ina@U$J$@Du##@R$B$ 00=$ AccountingInformation System -*; +$.$ Canaa T;75,7n

S7u*;!/+*+rn Pu'#i;in%$

La Mi<an an A;ar Suan*7@ 001@ Sistem Informasi AKuntansi I @ Eii &$ Banun%

L+5'a%a In67r5a*i:a A:un*ani$

Mu#(ai$ 001$ Sistem Akuntansi$ Eii K+*i%a@ C+*a:an K+*i%a@ P+n+r'i* Sa#+5'a E5,a*@

Ja:ar*a$

20



R75n+(@ Mar;a## B$ S*+in'ar*@ Pau# J7;n$ 00&$ Accounting Information Systems -10*;

+$.$N+2 J+r+( P+ar7n Eua*i7n@In$

;**,))r+,7i*7r($%unaar5a$a$i)'i**r+a5)134"&=>)"&>)1)JURNAL$,6

;**,))r+,7i*7r($uu$a$i)'i**r+a5)134"&=>)&3&3)3)C;a,*+r0II$,6

;**,))+,rin*$un($a$i)>044)3)'a'00!04114400$,6

;**,))6i#+$u,i$+u)Dir+:*7ri)FPEB)PRODI$AKUNTANSI)1>&1040"1>=&0>1!

NONOSUPRIATNA)SIA!0Pr7+urP+n<ua#anTunaiFi$,6

;**,))%+r(*ria,u*ra$'#7%,7*$75)010)11)i*+5!in67r5ai!a:un*ani!,+n<ua#an$;*5#

;**,))*<iai+5in%$'#7%,7*$75)01)04)i*+5!in67r5ai!a:un*ani!,+n<ua#an$;*5#

http://repository.gunadarma.ac.id/bitstream/123456789/5629/1/JURNAL.pdf

http://repository.usu.ac.id/bitstream/123456789/26363/3/Chapter%20II.pdf

http://eprints.uny.ac.id/9044/3/bab%202%20-07412144020.pdf

http://file.upi.edu/Direktori/FPEB/PRODI.AKUNTANSI/196104051986091-NONO_SUPRIATNA/SIA-07_Prosedur_Penjualan_Tunai_Fix.pdf


http://gerytrisaputra.blogspot.com/2010/11/sistem-informasi-akuntansi-penjualan.html

http://tjiaieming.blogspot.com/2012/04/sistem-informasi-akuntansi-penjualan.html

http://repository.gunadarma.ac.id/bitstream/123456789/5629/1/JURNAL.pdf

http://repository.usu.ac.id/bitstream/123456789/26363/3/Chapter%20II.pdf

http://eprints.uny.ac.id/9044/3/bab%202%20-07412144020.pdf



http://gerytrisaputra.blogspot.com/2010/11/sistem-informasi-akuntansi-penjualan.html

http://tjiaieming.blogspot.com/2012/04/sistem-informasi-akuntansi-penjualan.html

fix paper.docx

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