Sistem Informasi Akuntansi Dan Pengendalian Piutang Pada PT. KUSUMANTARA GRAHA JAYATRISNA
Abstrak: PT. Kusumantara Graha
Jayatrisna is Kusuma Agro Group subsidiaries engaged in architectural and
civil. The company currently experiencing problems in terms of management
control of cash flow. The planning of cash inflow from receivables record that
5.3% people are late paying between 1 to 30 days, 5.3% people are late paying
between 31 to 60 days, 4.1% people are late paying between 61 to 90 days, and
5, 3% people are late paying more than 90 days. These problems can lead to the
imbalance between cash inflows with cash out of the company. Based on that
issues, made ??accounting information systems and receivables controller in the
form of a computer application that is able to control the receipt of cash from
accounts receivable that are not experiencing delays. The application generate
customers receivable information (cash receipts from accounts receivable
statement, cash receipts plans of receivables statement, aging schedule
report), corporate debt (cash expenditure statements, cash spending plans
statements), cash flow plans statement, and profit and loss statement. With
this system, cash receipts from receivables be on time, so that the problems of
the imbalance between cash in and cash out of the company can be resolved.
Penulis: Ananta Raditya Murti,
Arifin Puji Widodo, Anjik Sukmaaji
Kode Jurnal: jptkomputerdd120209
