EVALUATION OF THE IMPLEMENTATION OF AN ACCOUNTING INFORMATION SYSTEM FOR SALES, CASH RECEIVING, AND PAYROLL ON AN INTERNAL CONTROL SYSTEM

Abstract

Accounting information systems include processes that collect data from business processes and systems that store data in appropriate records (Turner et al., 2017). The purpose of this research is to find out whether the application of the sales accounting information system, cash receipts and payroll is related to the internal control system. This research uses descriptive research. The type of data used in this research is qualitative data. This research uses secondary data and data collection techniques in the form of interviews, documentation and observation. The research results showed that the internal control system was running quite well because the company upholds the ethical values and behavior of the entity, which are used as components of the code of ethics, management is also disciplined during working hours. The conclusion of this research is the internal control system is very influential in the running of a company in order to achieve company goals. This research uses a company operating in the restaurant sector from Minang as a research subject that evaluates the implementation of the sales accounting information system, cash receipts and payroll on the internal control system.