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ANALYSIS AND DESIGN OF ACCOUNTING INFORMATION SYSTEM WITH REA (RESOURCES, EVENT AND AGENT) APPROACH TO THE SALES CYCLE
Bayu Pratama (a), Tutty Nuryati (a), Novi Achsanti (b)

a) Sekolah Tinggi Ilmu Ekonomi Indonesia
b) Company of Umrah & Hajj Travel


Abstract

This study aims to analyze and design an adequate Accounting Information System (SIA) on the sales cycle with the REA model approach (Resources, Events and Agents) in Tour & Travel companies in PT Permata Bakkah Mukarromah. The main activities in PT Permata Bakkah Mukarromah are the sale of umrah travel services, special hajj, halal tours, LA (Land Arrangements) and ticket sales. PT Permata Bakkah Mukarromah still uses a manual sales accounting information system. The data used in this study is primary data that takes directly from the source and secondary data are by collecting data and documents related to sales activities. The data obtained was used to identify REA data and analyze the current sales accounting information system that, then the analysis results in the identification of problems that are not in accordance with the theory. The results of this study indicate that the sales information system that isi analyzed and designed with the REA model can identify the problems that occur in the flow of business activity in the sales activities that occur than generate recommendations for improvement of manual activities that are still not appropriate. The entity contained in the REA model is very suitable for the activities that occur in the company. The proposed sales system design is made in accordance with the results of the analysis and the needs of the company which then the relationships between entities are illustrated through the REA diagram.

Keywords: Accounting Information System, Sales Cycle, REA Models

Topic: Information System

Link: https://ifory.id/abstract/L3xJgMq9kyWw

Conference: Annual International Conference on Accounting Research (AICAR 2019)

Plain Format | Corresponding Author (BAYU PRATAMA)

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