SISTEM AKUNTANSI PENJUALAN USAHA MIKRO KECIL DAN MENENGAH (STUDI PADA PERTENUNAN MUMBUL BORO KALIBAWANG)

Abstract

Micro, Small and Medium Enterprises engaged in the business of manufacturing, in the face of competitors to capture market share the same course each business should be able to increase sales and provide satisfactory service to consumers. In manufacturing companies, there are three resources, namely: Production, Human Resources, and Marketing. In addition to increasing sales, good management and strong is needed to face the competition. Building a good management system will require information in accordance with the needs of the company. For a large enterprise the information systems will be more complex than a small company or a start-up.One of the information needed by management and external parties is accounting information relating to corporate finance or business unit. One of them is a sales accounting information system that aims to ensure that all sales are made in accordance with the goods produced.
The system was created to handle something repeatedly or routinely carried out. Sales accounting system is one system that is done repeatedly or routinely carried out. In the process the sales report is done manually frequent errors and delays in processing due to bookkeeping and the preparation of reports that have not been completed, which resulted in sales report is not timely and accurately, because the data must be processed repeatedly in an effort to prepare sales reports.
Key words :Micro and medium enterprises, sales, accounting system