Evaluasi Sistem Informasi Penjualan dan Piutang Dagang pada PT. LMY

Authors

  • Henny Hendarti Bina Nusantara University
  • Leonard Leonard Bina Nusantara University
  • Agus Thamrin Bina Nusantara University
  • Yohanes Yohanes Bina Nusantara University

DOI:

https://doi.org/10.21512/comtech.v2i1.2720

Keywords:

evaluation, information system, sales, and account receivable

Abstract

The purpose of this research is to evaluate and test the reliability of sales and accounts receivable information system of PT. LMY in order to help overcome the problems faced by the company. The methods used are literature review and field researches such as interviews, checked-question lists, observations and analysis. Audit around the Computer is used as the audit method. The evaluation results in some discoveries of the advantages and disadvantages of the sales and account receivable information systems used, where the disadvantages allow for the potential risks. The conclusion based on the obtained evaluation results on the control of information systems sales and accounts receivable company is that any improvement is still needed, especially on the control of security management as well as boundary. Thus, it is necessary for the company to do audits regularly on sales and account receivable information system so that the information system can be more reliable.

 

Dimensions

Plum Analytics

References

Arens, Alvin A., Loebbecke, James K. (2000). Auditing an Integrated Approach, (8th ed.). New Jersey: Prentice Hall.

Blog Ini File Q. (2006). Evaluasi. Diakses dari http://dokumens.multiply.com/journal/item/34.

Gondodiyoto, S. (2003). Audit Sistem Informasi: Pendekatan Sistem. Jakarta: Media Global Edukasi.

Gondodiyoto, S., Hendarti, H. (2006). Audit Sistem Informasi. Jakarta: Mitra Wacana Media.

Laudon, Jane P., Laudon, Kenneth C. (2004). Management Information System, (8th ed.). New Jersey: Prentice Hall.

Mulyadi. (2001). Sistem Akuntansi, edisi ke-3. Salemba Empat: Jakarta.

Mulyadi. (2002). Auditing, edisi ke-6. Salemba Empat: Jakarta.

Niswonger, C. R., Warren, C.S., Reeve, J.M., Fees, P.E. (1999). Prinsip-Prinsip Akuntansi, jilid 2, edisi ke-19. (A. Sirait dan H. Gunawan, Terj.). Erlangga, Jakarta.

Weber, Ron. (1999). Information System Control and Audit. New Jersey: Prentice Hall.

Downloads

Published

2011-06-01

Issue

Section

Articles
Abstract 575  .
PDF downloaded 693  .