Sistem Akuntansi Penjualan Kredit pada PT Massindo Solaris Nusantara Makassar

Abstract

The objective of this study is to analyze the implementation of the Credit Sales Accounting System at PT Massindo Solaris Nusantara Makassar. The research employs a descriptive qualitative method, utilizing data collection techniques such as observation, interviews, and documentation. The study reveals that sales are conducted in two main ways: (1) Direct sales, where credit transactions are handled in partnership with leasing companies through the Massindo Fair program, which offers no down payment, no administrative fees, and 0% interest. However, deficiencies in documentation and accounting records are noted, including the absence of cost of goods sold recapitulation, memorial evidence, and accounts receivable cards, which results in non-compliance with established accounting procedures. (2) Indirect sales involve selling to stores with special discount offers and deposit payments, without employing credit and collection functions. This approach also lacks memorial evidence in documentation and does not include accounts receivable cards in the accounting records, further deviating from the applicable Credit Sales Accounting System.