Efektivitas Sistem Informasi Akuntansi Penjualan Terhadap Pengendalian Intern Pada PT Amal Tani Medan

The effectiveness of the accounting information system of internal control of sales at PT Amal Amal Tani Medan. Skripsi 2010. This research was conducted at PT Amal Farmer Field which is the company's oil palm and rubber plantations, which form of limited liability business entity. The scope of the company's sales more focused on cash sales. In this study the author uses descriptive research method. Types of data used are primary and secondary data. The data collection techniques used were interviews and observation. Method of analyzing data using descriptive method where data is collected, compiled, summarized, analyzed and interpreted so as to produce a description and a clear and accurate answers from the formulation of the problem. The results showed that the accounting information system sales of palm oil and rubber is applied manually. Implementation of internal control of accounting information system sales of oil palm and rubber has not been effective, as seen from the existence of the billing with the sales made by one part.