Accounting information system for non-subsidized fertilizer sales at pt petrokimia gresik

Abstract

Nowadays, knowledge is essential in all aspects of human life. Decisions need to consider information. The higher the quality of knowledge, the more effective the decision-making. The objectives this study are to analyze the accounting information system of on-subsidized fertilizer sales Petrokimia Gresik. This study uses a qualitative method, and the scope of analysis focuses on the non-subsidized fertilizer sales accounting information system. The data acquired from observation and documentation. The data collection from preliminary surveys, literature studies, and field surveys, then analyzed using flowcharts. The results of this research propose a new flowchart that uses an input-process-output method for the non-subsidized fertilizer sales accounting information system. This research shows that in other organizations with unique characteristics, the suggested systematic approach can be applied.