PERANCANGAN DATABASE SISTEM INFORMASI AKUNTANSI SIKLUS PENJUALAN DENGAN MENGGUNAKAN MODEL REA (STUDI KASUS PADA PT BUKIT ASAM KABUPATEN MUARA ENIM)

Rezki Mardiatillah, Repita Riani, Rika Lidyah

Abstract


Tujuan dari penelitian ini adalah merancang database system informasi akuntansi siklus penjualan dengan menerapkan model REA di PT Bukit Asam. Perusahaan tersebut berlokasi di Palembang, Sumatera Selatan. Yang bergerak dibidang pertambangan. System informasi akuntansi pada PT Bukit Asam msih menggunakan system informasi akuntansi manual, maka selayaknya perusahaan ini memiliki system informasi akuntansi yang baik. Data yang digunakan dalam penelitian ini adalah data primer berupa wawancara langsung dengan pihak-pihak yang terlibat dalam proses penjualan dan data sekunder seperti dokumen yang digunakan perusahaan dalam proses penjualan, data yang diperoleh digunakan untuk mengidentifikasi proses penjualan dan mengimplementasikan model REA kemudian merancang database system informasi akuntansi siklus penjualan. Hasil penelitian ini menunjukkan bahwa perancangan database system informasi akuntansi siklus penjualan dengan menggunakan model REA telah diterapkan di PT Bukit Asam sehingga akuntansi dapat berjalan secara real time.

 

Kata Kunci: desain, database, system informasi akuntansi, siklus penjualan, model REA


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DOI: http://dx.doi.org/10.31000/combis.v3i1.4140

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