Open AccessAccounting Information System for Non-Subsidized Fertilizer Sales at PT Petrokimia Gresik
Author(s) -
Anak Agung Gde Satia Utama,
Hadiyan Azmi Hussein
Publication year - 2021
Publication title -
estudios de economía aplicada
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.123
H-Index - 6
eISSN - 1697-5731
pISSN - 1133-3197
DOI - 10.25115/eea.v39i12.5997
Subject(s) - flowchart , subsidy , accounting information system , scope (computer science) , documentation , information system , accounting , process (computing) , data collection , computer science , business , engineering , economics , mathematics , statistics , electrical engineering , market economy , programming language , operating system
Nowadays, knowledge is essential in all aspects of human life. Decisions need to consider information. The higher the quality of knowledge, the more effective the decision-making. The objectives this study are to analyze the accounting information system of on-subsidized fertilizer sales Petrokimia Gresik. This study uses a qualitative method, and the scope of analysis focuses on the non-subsidized fertilizer sales accounting information system. The data acquired from observation and documentation. The data collection from preliminary surveys, literature studies, and field surveys, then analyzed using flowcharts. The results of this research propose a new flowchart that uses an input-process-output method for the non-subsidized fertilizer sales accounting information system. This research shows that in other organizations with unique characteristics, the suggested systematic approach can be applied.