PENERAPAN SISTEM INFORMASI AKUNTANSI MANAJEMEN HUTANG DAGANG PADA PT PRIMA HIDUP LESTARI

Nailatul Himmah, . (2025) PENERAPAN SISTEM INFORMASI AKUNTANSI MANAJEMEN HUTANG DAGANG PADA PT PRIMA HIDUP LESTARI. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to examine the implementation of the Accounting Information System (AIS) in managing accounts payable at PT Prima Hidup Lestari, a company engaged in the bakery and cake industry, utilizing the Qube system. The system is implemented as an effort to enhance the efficiency of debt transaction recording and to ensure the accuracy and orderliness of payments to suppliers. In practice, the company applies the Voucher Payable procedure to verify documents such as Purchase Orders (PO), Goods Receipt Notes (PB), invoices, delivery orders, and tax invoices before proceeding with payments. The method used in this study is a case study approach, conducted through direct observation, informal interviews, and documentation of actual transactions. The results indicate that the implementation of Qube-based AIS is quite effective in supporting systematic management of accounts payable. However, several challenges remain, such as delayed data entry, insufficient training for new staff, and discrepancies between system-generated documents and those provided by suppliers, which affect the efficiency and accuracy of payment processing. This research concludes that although the system has been running fairly well, improvements are still needed in areas such as data matching automation, user training, and streamlining the approval flow. These enhancements are essential for the Accounting Information System to operate optimally and support more accurate and timely decision-making.

Item Type: Thesis (Tugas Akhir)
Additional Information: [No. Panggil: 2210102059] [Pembimbing : Akhmad Saebani] [Penguji 1 : Masripah] [Ketua Penguji ; Praptiningsih]
Uncontrolled Keywords: Accounting Information System, Accounts Payable, PT Prima Hidup Lestari.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII)
Depositing User: NAILATUL HIMMAH
Date Deposited: 07 Sep 2025 04:17
Last Modified: 07 Sep 2025 12:17
URI: http://repository.upnvj.ac.id/id/eprint/37667

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