Analisis Penerapan Sistem Informasi Akuntansi Penjualan Dalam Mendukung Pengendalian Internal Jasa Kepabeanan di PT. Pratama Logistic

This study intends to determine the application of the sales accounting information system in supporting internal control at PT. Pratama Logistic. This research method is qualitative research. Data collection methods used through observation, interviews, and documentation. Based on the results of the research analysis that the application of the sales accounting information system in PT. Pratama Logistic has been running well and the internal controls that have been implemented are sufficient. This is evidenced by the division of authority, responsible functions according to their duties, a network of procedures that comply with standards, documents that support operational activities, and the existence of authorization to prevent negligence in company operational activities.