SISTEM INFORMASI AKUNTANSI PENJUALAN TIKET PT SRIWIJAYA AIR CABANG SAMARINDA

Ambo Asse Titin Ruliana 2, Rina Masithoh Haryadi

Abstract


PT. Sriwijaya Air Branch Samarinda is one of the representative office of Sriwijaya Air Group in East Kalimantan which is the company's private airline. Sales made online with payment method cash. The study was conducted to investigate the implementation of the elements of the system of internal controls over the accounting system of cash receipts from ticket sales PT. Sriwijaya Air Branch Samarinda. Methods of data collection using observation, interview, documentation, and literature research. The technique of data analysis consisted of descriptive technique, a flowchart, the methods of observation, comparison of theory with practice, and calculation of the amount of the acquisition of the score from the results of these observations using a likert scale. The results of calculations using the likert scale showed scores of numbers 53,84% with the description of the assessment criteria, namely the category of less adequate so that the results of these studies concluded that the hypothesis which reads “the implementation of the elements of the system of internal controls over the accounting system of cash receipts from ticket sales PT. Sriwijaya Air Branch Was not adequate” proven and accepted.


Keywords


Accounting System Cash Receipts from Sales Cash

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References


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