ANALISIS SISTEM AKUNTANSI UNTUK PENJUALAN KREDIT MESIN BLOWING PLASTIK PT NAGAMAS INDUTRI SURAKARTA

Puspitasari, Maya (2013) ANALISIS SISTEM AKUNTANSI UNTUK PENJUALAN KREDIT MESIN BLOWING PLASTIK PT NAGAMAS INDUTRI SURAKARTA. Other thesis, Universitas Sebelas Maret.

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    Abstract

    Nagamas Industry Ltd. Surakarta is a company engaged in manufacturing whose main activities are manufacturing and selling plastic blowing machines. With these activities, Nagamas Industry Ltd. is always trying to increase sales. A method used to increase sales is by using Credit Sales System. Credit sales system that existed at Nagamas Industry Ltd. is divided into several procedures, including the procedure of sales orders, shipping procedures, billing procedures. In analyzing the accounting system of credit sales of plastic blowing machine on Nagamas Industry Ltd., the writer conducted a case study and a study comparing credit sales accounting system prevailing in Nagamas Industry Ltd. with theories about the credit sales accounting system. Basically, the accounting system of credit sales at Nagamas Industry Ltd. is an accounting system of credit sales which is commonly used for manufacturing companies in Indonesia. This study aimed to analyze the implementation of the accounting system of machine credit sales applied by Nagamas Industry Ltd., and explain the advantages and disadvantages of accounting systems applied to the system of plastic machinery credit sales at Nagamas Industry Ltd. In practice, the writer found that there are geminating roles, as well as the negligence of officers. This is certainly impact on the company performance. The writer recommends that Nagamas Industry Ltd. would be more assertive in providing sanctions against negligent employees, and do not obey the rules. Besides, holding supervision to the employees performance so that no geminating role

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HG Finance
    Divisions: Fakultas Ekonomi > D3 - Akuntansi
    Depositing User: Lia Primadani
    Date Deposited: 10 May 2014 23:09
    Last Modified: 10 May 2014 23:09
    URI: https://eprints.uns.ac.id/id/eprint/16110

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