Analysis of the Accounting Information System for the Sales and Cash Receipts Cycle in Enhancing Internal Control at PT Asia Raya Technology Medan

Abstract

This study aims to analyze the implementation of the accounting information system in the sales and cash receipts cycle to enhance internal control at PT Asia Raya Technology Medan. A qualitative approach with a descriptive case study method was employed. Data were collected through interviews, observations, documentation, and literature review, and analyzed using data reduction, data display, and conclusion drawing techniques. The findings indicate that the accounting information system has supported sales and cash receipts activities through computerized transaction recording, faster financial reporting, and the implementation of internal control mechanisms, including segregation of duties, transaction authorization, and restricted system access. However, several weaknesses were identified, such as inconsistent authorization procedures, occasional data entry errors, and the absence of an independent internal audit function. This study provides insights into the importance of integrating accounting information systems with internal control to improve transaction management effectiveness in technology-based companies.