Accounting Information System for Purchasing, Sales, and Service (Case Study of Pt. Gm Motor Pontianak)

Abstract

PT. GM Motor Pontianak is a company engaged in the sale and service of motorbikes. Service transaction data processing and motorbike sales are still managed in a simple way, namely recording transactions into a ledger and copied to Microsoft Excel for recapitulation or report presentation. The main problem that becomes an obstacle for the company is that the admin as a transaction data processor often makes mistakes and delays in making a recapitulation of monthly sales transactions, as well as errors in making financial reports. Therefore, this study discusses the design of an accounting information system that provides facilities to two users, namely the Admin and the Director. The admin can manage account data, spare part brands, spare part data, mechanical data, tariff data, account data, spare part purchase transactions, spare part sales transactions, service transactions, sales, and expense transactions. The director can process user data, access spare part stock reports, purchase reports, sales reports, service reports, mechanical incentive reports, general journal reports, general ledger reports, trial balance reports, and income statements. The system built is expected to help PT. GM Motor Pontianak in managing purchases, sales, and service transactions and producing financial reports in accordance with financial accounting standards.

Models in the Construction of Accounting Informatization Transformation Based on Digital Twin

“…As can be seen from Figure 2, before the transformation, accountants need to calculate and record relevant financial information through a large amount of paper, which has a large workload and a high risk of errors [16]. After the transformation, accountants have switched from traditional manual bookkeeping to computerized work, which means that corporate accounting staff only need to handle financial work on the computer, which greatly improves work efficiency and reduces the risk of errors [17].…”

Design of Accounting Information System Based on Computer Network

“…To sum up, the AIS is an information system based on computer network. It provides various financial statements and decision support information by collecting, recording, processing, storing and transmitting accounting data, and has the characteristics of accuracy, timeliness, reliability and security [12] [13]. The next section further discusses the network architecture and key technologies of AIS.…”