GENERAL LEDGER AND REPORTING SYSTEM CYCLE : TRADITIONAL VS DIGITAL ACCOUNTING INFORMATION SYSTEM ERA (IMPLEMENTING IN PHARMACEUTICAL SECTOR AND LOCAL BANK)

Abstract

The development of the current digital era has changed life, as well as the world of accounting, the manual accounting era has shifted to the computerized era, and now we see the accounting process has been digitized. Banks are one of the most adaptive financial institutions to technological changes, most of which have adopted digitization of accounting in their operations. The computerized process of recording up to ledgers to create financial reports. This situation continues to develop, until now Bank SUMUT has implemented an Online integrated banking system (OLIB's) in its accounting technology so that the ledger/ledger can be accessed in real time. besides that also in other industries such as pharmaceuticals apply the same thing.