Analisis Efektivitas Sistem Informasi Akuntansi Penjualan dalam Meningkatkan Kualitas Laporan Keuangan (Studi Kasus Pada PT Grand Mareda Hotel)
DOI:
https://doi.org/10.22441/jpma.v4i1.16926Kata Kunci:
Sistem Informasi, Akuntansi Penjualan, Kualitas Laporan KeuanganAbstrak
Perkembangan teknologi di dunia ini sudah memasuki masa revolusi 4.0. Dampak kemajuan teknologi adalah adanya perubahan cara pandang manual peta bisnis dunia bahkan dalam berbagai aspek kehidupan sosial, politik, dan budaya. Sejalan dengan pesatnya perkembangan teknologi, perusahaan serta usaha mikro kecil dan menengah (UKM) semakin membutuhkan teknologi untuk keberlangsungan usahanya. Penelitian ini bertujuan mengetahui bagaimana proses transaksi penjualan yang ada pada PT Grand Mareda Hotel, menganalisis kualitas laporan keuangan dan menganalisis efektivitas sistem informasi akuntansi penjualan dalam meningkatkan kualitas laporan keuangan pada PT Grand Mareda Hotel Populasi dalam penelitian ini adalah perusahaan jasa yang bergerak di bidang perhotelan. Dalam penelitian ini, pengambilan sampel menggunakan sampling jenuh yaitu studi kasus pada PT Grand Mareda Hotel. Metode analisis data yang digunakan dalam penelitian iniadalah menggunakan metode analisis kuantitatif deskritif. Hasil penelitian ini menunjukkan bahwa sejak berdirinya PT Grand Mareda Hotel, perusahaan menggunakan sistem informasi akuntansi yang sama sehingga proses transaksi penjualan tidak ada perbedaan. Kualitas laporan keuangan pada PT Grand Mareda Hotel masih rendah. Halinidibuktikandarikualitassistem yang terdiridarikecepatanakses,keandalan sistem yang belum memadai dan kualitas informasi yang tidak sesuai. Efektivitassisteminformasiakuntansipenjualandalammeningkatkankualitaslaporan keuangan PT Grand Mareda Hotel kurangmemadaikarnatidakadanyapengolahan data akuntansiyang mendorongterciptanyalaporankeuangan yang berkualitas.Unduhan
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