ABSTRACK

Tiara Rengganis Cahyaningtyas 161103051098 "Sales Accounting Information
System Supports the Effectiveness of Internal Cash Control". Under the guidance
Of Yudiana, S.E., MM. and Muhammad Nur Rizqi, S.E., M.M.S.I Accounting
Study Program. Faculty Of Economics and Business, University of Ibn Khaldun
Bogor.
This study discusses the Sales Accounting Information System to Support the
Effectiveness of Internal Cash Control at PT. Wipro Unza. The purpose Of this
study is to determine the application Of the Sales Accounting Information System
in the company and to determine whether the internal control Over cash in the
company is running effectively. The research method used is qualitative. The data
analysis method used in this research is descriptive qualitative analysis. The
results of this study prove that the application of the Sales Accounting Information
System at PT. Wipro Unza is good, but not sufficient. This can be seen from the
absence of a delivery section in the section related to Sales Accounting
Information System. The sales order procedure, delivery procedure, and credit
approval procedure are carried out by the same department, namely the sales
order section ('glesman). This results in a duplication of tasks performed by the
salesman, thus making work pile up. Responsibilities that should be done by a
different Section but only carried out by one section. The absence Of a separation
Of responsibilities will increase the chances Of error. Control over cash in the
company already exists but has not been effectively implemented as it should be.
This can be seen from the lack of application to one Of the elements of internal
cash control, namely the sales order section has not been separated from the
credit distribution division because it is still carried out by lhe same division,
namely the salesman.
Keywords: Sales Accounting Information System, Effectiveness, Internal Cash
Control