Sistem Informasi Akuntasi pada Penjualan Online Frozen Food di Bandung
(Studi Kasus Penjualan Online Frozen Food Nepikabeku)
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Abstract
Abstract
This article aims to find out how the accounting information system for frozen food online sales in Nepikabeku. The research method used is a qualitative method with an observation approach and direct interviews. The data presented is in the form of a descriptive narrative that seeks to clearly describe the events related to the accounting information system on frozen food online sales in Nepikabeku. The data analysis technique was carried out by means of the researcher's interpretation of the data obtained and data reduction by drawing conclusions. The results and discussion show that based on the results and discussion, the author can conclude that the accounting information system on frozen food online sales in Nepikabeku has not been noticed because the business has just been initiated so that the recording is done manually. However, recording is not carried out routinely so that sometimes there are missed records or records that are not in accordance with sales, causing discrepancies. For this reason, it requires procedures from the cycle of cash receipts, cash payment, inventories, salary and human resources as well as the presentation of financial reports as well as documents and internal controls to help Nepikabeku's business continuity be better.
Abstrak
Artikel ini bertujuan untuk mengetahui bagaimana sistem informasi akuntasi pada penjualan online frozen food di Bandung dalam studi kasus penjualan online frozen food di Nepikabeku. Metode penelitian yang digunakan adalah Metode kualitatif dengan pendekatan pendekatan observasi dengan cara mengamati atau meninjau secara cermat dan langsung di lokasi penelitian serta wawancara secara langsung. Data yang disajikan berupa narasi deskriptif yang berusaha menggambarkan dengan jelas mengenai peristiwa yang terkait dalam sistem informasi akuntasi pada penjualan online frozen food di Bandung. Teknik analisis data dilakukan dengan cara interpretasi peneliti terhadap data yang diperoleh serta reduksi data dengan menarik penggambaran kesimpulan. Hasil dan pembahasan menunjukan bahwa Berdasarkan hasil dan pembahasan maka penulis dapat menyimpulkan bahwa dalam sistem informasi akuntasi pada penjualan online frozen food di Bandung dalam studi kasus penjualan frozen food di Nepikabeku belum menjadi perhatian khusus karena usahanya yang baru dirintis sehingga pencatatan dilakukan secara manual. Namun pencatatan tidak dilakukan secara rutin sehingga terkadang adanya pencatatan yang terlewat ataupun pencatatan yang tidak sesuai dengan penjualan sehingga menyebabkan selisih. Untuk itu, membutuhkan prosedur dari siklus penerimaan kas, pengeluaran kas, persediaan, penggajian dan sumber daya serta penyajian laporan keuangan serta dokumen dan pengendalian intern untuk membantu keberlangsungan usaha Nepikabeku agar menjadi lebih baik.
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