Analysis and Design of Accounting Information System with REA Approach to the Sales Cycle

DOI

10.2991/aebmr.k.200309.024How to use a DOI?

Keywords

accounting information system, sales cycle, REA model

Abstract

This study aims to analyze and design an adequate Accounting Information System (SIA) on the sales cycle with the REA model approach (Resources, Events and Agents) in Tour & Travel companies in PT Permata Bakkah Mukarromah. The main activities in PT Permata Bakkah Mukarromah are the sale of Umrah travel services, special Hajj, halal tours, LA (Land Arrangements) and ticket sales. PT Permata Bakkah Mukarromah still uses a manual sales accounting information system. The data used in this study is primary data that takes directly from the source and secondary data are by collecting data and documents related to sales activities. The data obtained was used to identify REA data and analyze the current sales accounting information system that, then the analysis results in the identification of problems that are not in accordance with the theory. The results of this study indicate that the sales information system that is analyzed and designed with the REA model can identify the problems that occur in the flow of business activity in the sales activities that occur than generate recommendations for improvement of manual activities that are still not appropriate. The entity contained in the REA model is very suitable for the activities that occur in the company. The proposed sales system design is made in accordance with the results of the analysis and the needs of the company which then the relationships between entities are illustrated through the REA diagram.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Bayu Pratama
AU  - Tutty Nuryati
AU  - Novi Achsanti
PY  - 2020
DA  - 2020/03/12
TI  - Analysis and Design of Accounting Information System with REA Approach to the Sales Cycle
BT  - Proceedings of the Annual International Conference on Accounting Research (AICAR 2019)
PB  - Atlantis Press
SP  - 105
EP  - 110
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200309.024
DO  - 10.2991/aebmr.k.200309.024
ID  - Pratama2020
ER  -