IMPLEMENTASI SISTEM AKUNTANSI UTAMA PADA PT. KABER AZEZE MEDIATEL (MADURA CHANNEL TV) SUMENEP

  • Imam Darul Firmansyah Program Studi Akuntansi, FEB, Universitas Wiraraja
  • Endang Widyastuti Program Studi Manajemen, FEB, Universitas Wiraraja
Keywords: Accountancy Information System, Especial Accounting System

Abstract

This research of writer conduct in April 2014, in PT Kaber Azeze Mediatel
(Madura Channel TV) precisely JI. Adirasa No 5-7 Sumenep kolor. PT. Kaber
Azeze Mediatel (Madura Channel TV) is new company have peripatetic
operational in Information area. that is Television Media. But that way institute
this can be told the including company which still young among other private
sector organization in Sub-Province of Sumenep. Target of this research to
understand and description applying of Especial Accounting System exist in PT.
KASER AZEZE MEDIATEL (MADURA CHANNEL TV) Sumenep. As for its
research type, descriptive research which have eksploratif or developmental
character, its way same because obtained by data its same form, is different of
way to interpreting data and take of decision. In analysing data the researcher to
be use qualitative approach. In this technique data analyse the indication writer
of Fundamental Elements Accounting System According for Mulyadi, that consist
of: 1.Formulir 2. Journal 3. General Ledger 4. Ministrant Book. In an
organization very regrettably when organization, good that public and also
private sector which have optimal human resource, still not yet can run system
better specially Especial Accounting System, because a system represent efficacy
keyword in moving forward an organization, good that in monetary path
mechanism and procedure which is resume in Especial Accounting System. So
that as high as all competency had by Human Resource and progress of
technology, without supported by a good system specially especial accounting
system will become uselessly

References

Abdullah Shahab, SE.AK, Accounting
Principle 8uku 1 Ed; i 10.
"SAS" Bandung, 1992
Baridwan, Zaki. 2002. Sistem
Akuntansi, Edisi Kedua.
Yogyakarta BPFE Universitas
Gajah Mada.
James A.Hall. 2001. Accounting
Information Sislem, Buku
Sa~!.J.E~'sjPeriama, Jakarta:
Salemba Empat.
Mulyadi. 2001. Sistem Akuntansi. Edisi
Ketiga, Jakarta: Salernba
Empat
Nugroho Widjajanto. 2001. Sistem
Informasi Akuntansi. Jakarta:
Erlangg
Niswonger, Warren, Reef, dan Fees,
1999 Prinsip-prinsip A
untensi;Jakarta: Erlanga
Romney Maeshall B dan Steinbard Paul
John, 2004. Sistem tniormes:
Akuntansi, Edisi Sembilan,
Jakarta: Salemba Empat
Published
2018-07-31
Abstract viewed = 565 times
PDF downloaded = 362 times