Analysis of Sales Accounting Information Systems in Improving Internal Control at Bumdesma Manunggal Kaliwungu Store

Abstract

BUMDes is a government policy that aims to improve the welfare of rural communities. The sales accounting information system plays an important role in improving internal control by providing accurate information at the right time, improving sales effectiveness, and facilitating the monitoring of sales activities. Methods: The type of research used in this study is qualitative. The research approach used in this study is descriptive research. Data collection techniques used are triagulation by conducting interviews, observations, and data collection. The data used is primary and secondary data. In choosing the subject of research itself using the purposive sampling technique, the subject of research consisted of the director of the shop unit, supervisors, and sales staff. Results: Based on research that has been done, the sales accounting information system is improving internal control at BUMDesma Manunggal Kaliwungu store, but despite its implementation, there are still shortcomings, namely the absence of card stock of goods, multiple positions, and stock orders conducted monthly that do not cover all goods. Conclusion: While the sales accounting information system is improving internal control, there are still some shortcomings that must be evaluated