Analisis Penerapan SIA Atas Aktivitas Penjualan Pada UMKM Toko Kelontong Bu Ramna

Abstract

The objectives of this research were to determine how the implementation of the Accounting Information System at UMKM Bu Ramna, to determine the effectiveness of the Accounting Information System for sales activities at UMKM Bu Ramna, to design an effective Accounting System at UMKM Bu Ramna. The research method used in this research is to use interviews and observation methods. The result of this research concluded as follows, the sales activities of Bu Ramna’s grocery store have been running in accordance with sales procedures starting from sales activities until the transaction is completed, for the application of the accounting information system for the sales cycle at Bu Ramna’s grocery store is not adequate because the sales recording system carried out is not effective in its application. The application of the internal environment design must have a separation of duties, every transaction must be recorded, separation of cash and personal and recording financial statements in accordance with financial standards. The author suggests that Bu Ramna’s grocery store implement good recording of sales activities and use a computerised system to make the process more effective and efficient.