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The rapid development of science and technology has an impact on the utilization of computers. Currently, the network can provide substantial benefits in all areas, especially in work activities. Hence the computer becomes an essential part of the company. An industry without computer technology will not be able to compete with its rivals. Computer technology has a significant role in the world of accounting for its ability in data processing, rapid calculation, grouping, as well as in producing accurate and fast output that will improve the companys performance. PT Petrokimia Gresik is a company engaged in the fertilizer industry. The company has used semi-computerized information system, but according to this case, it still needs the support of more reliable accounting information system. The company needs an adequate sales accounting information system to solve current problems including sales recording matter. The use of the computer in the process of selling transactions will speed up information construction. This study uses a qualitative approach with the scope of analysis focused on the analysis of accounting information system of non-subsidized fertilizer sales of PT Petrokimia Gresik. The type and sources of data used are primary and secondary data. Data collection procedures are a preliminary survey, literature study, and field survey. Analysis technique used is a descriptive case study. The objective of system analysis on the sales function in PT Petrokimia Gresik is to be abreast of the weaknesses and requirements of the system, and as a result, suggestions for the company improvement will be able to be given.