PERANCANGAN DATABASE SISTEM INFORMASI AKUNTANSI SIKLUS PENJUALAN DENGAN MENGGUNAKAN MODEL REA (STUDI KASUS PADA PT YUDI PUTRA, MEDAN)
Abstract: The purpose of this
reaseach is to design database accounting information system selling cycle by
applying the REA model in PT Yudi Putra. The company is located in Medan, North
Sumatera which is a company engaged in agricultural exporter. PT Yudi Putra
still use manual system of accounting information, it is proper to this company
to have a good accounting information system.Data used in this research are
primary data in the form of direct interviews with the parties involved in the
sales process and secondary data such as documents used by the company in the
sales process. The data obtained is used to identify the sales process and
implement REA model and then design the database of accounting information
systems sales cycle. The results of this study indicate that the accounting
information system database design sales cycle by using the REA model has been
applied to the PT Yudi Putra so that accounting can be run in real time.
Penulis: Evayani, Ulfah Utamy
Kode Jurnal: jpakuntansidd160641