Accounting Information System Analysis (Ais) Credit Sales at Pt Astra International, Tbk Daihatsu Pajajaran Bogor

DOI

10.2991/978-94-6463-492-1_2How to use a DOI?

Keywords

Accounting Information System; Credit Sales; Sales Turnover

Abstract

Indonesia's business landscape is evolving swiftly with the industrial revolution, emphasizing the need for effective sales strategies. Businesses aim for profit through cash and credit sales. Cash sales involve immediate full payment for goods or services, while credit sales allow for installment payments based on the cost price. Credit sales typically yield higher profits and involve the management of accounts receivable. An efficient credit sales accounting information system (AIS) is crucial, encompassing the entire process from initiating credit sales to collecting receivables. A robust system ensures well-managed receivables and aids companies in making informed decisions with relevant accounting information, vital for their sustainability. The sales and payment AIS, a critical accounting subsystem, outlines the procedures for conducting sales and collecting payments, thereby preventing sales manipulation and ensuring smooth transactions. Credit sales, a popular method among entrepreneurs, underline the importance of a reliable AIS to enhance business process effectiveness and efficiency. PT Astra International, Tbk Daihatsu Pajajaran Bogor employs a credit AIS to handle motor vehicle credit sales. This study aims to evaluate whether their credit sales AIS meets the required standards. Utilizing a qualitative approach, the study collects data through observations and interviews, which are then analyzed descriptively. Findings reveal that the credit sales AIS at PT Astra International, Tbk Daihatsu Pajajaran Bogor is proficient, as it seamlessly integrates credit sales into the overall sales chain, ensuring a cohesive process from initiation to final sale.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Ramadhanti Darma Tiara
AU  - Meliana Febrianis
AU  - Tamara Dewi Saputri
AU  - Heliani Heliani
PY  - 2024
DA  - 2024/08/02
TI  - Accounting Information System Analysis (Ais) Credit Sales at Pt Astra International, Tbk Daihatsu Pajajaran Bogor
BT  - Proceedings of the International Conference on Economic, Management and Accounting (ICEMAC 2023)
PB  - Atlantis Press
SP  - 3
EP  - 12
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-492-1_2
DO  - 10.2991/978-94-6463-492-1_2
ID  - Tiara2024
ER  -