Peranan Sistem Informasi Akuntansi Penjualan Komputerisasi Dalam Meningkatkan Efektivitas Penjualan Tunai (Studi Kasus Pada PT. Kereta Api Indonesia).

(1)

!

" #

$ % & '

( (

$ & #

)

# !

(2)

/ &; #CCCCCCCCCCCCCCCCCCCCCCCCCC # & %+@ +& ;CCCCCCCCCCCCCCCCCCCCCC

,& ; CCCCCCCCCCCCCCCCCCCCCCCCC / / %+ ).A. +

0 0 A / CC CCCCCCCCCCCCCCC 0

0 1 $ CCCCCCCCCCCCCCCCCCC 4

0 2 & CCCCCCCCCCCCCCCCCCCC 5

0 4 # CCCCCCCCCCCCCCCCCCC 5

0 5 ; CCCCCCCCCCCCCCCCCCC 6

0 6 $ CCCCCCCCCCCCCCCCCCCC 9

0 6 0 & CCCCCCCCCCCCCC : 0 8 A 3 CCCCCCCCCCCCCCCC 0< / / & +- . + . & #

1 0 CCCCCCCCCCCCCCC CCCCCCCCC 00 1 0 0 CCCCCCCCCCCCCCCCC 00 1 0 1 # CCCCCCCCCCCCCCCCC 01

1 1 CCCCCCCCCCCCCCCCC CCC 01

1 1 0 CCCCCCCCCCCCC 01

1 1 1 . ( CCCCCCCCCCCCC 02

(3)

1 2 CCCCCCCCCCCCCCCC 06

1 2 0 CCCCCCCCC 08

1 2 1 , CCCCCCCCCCC 09

1 2 2 . CCCCCCCC 09

1 2 4 & CCCCCCCCCCC 1<

1 4 CCCCCCCCCCCC 11

1 4 0 & CCCCCC 12

1 5 % CCCCCCCCCCCCCCCCCC 14

1 6 CCCCCCCCCCCCCCCCCCCCCCCC 14

1 6 0 CCCCCCCCCCCCCCCC 14

1 6 1 # & CCCCCCCCCCCC 16

1 8 & CCCCCCCCCCCCCCCCCCCCC 19

1 8 0 / & & CCCCCCC 1:

1 8 1 & CCCCCCCCCCCCCCC 20

1 8 2 - & CCCCCCCCCCC 21

1 8 4 CCCCCCCCCCCCCC 22

/ / /-%# + $%& %+%A & +

2 0 CCCCCCCCCCCCCCCCCCCCC 25

2 0 0 CCCCCCCCCCCCCCCCC 25

2 1 $ CCCCCCCCCCCCCCCCCCCC 4<

(4)

/ / B ) A %+%A & + + %$/ ) +

4 0 ) CCCCCCCCCCCCCCCCCCCCCC 42

4 0 0 CCCCCCCCCCCCCCCCCC 42

4 0 1 & & - CCCCCC 42

4 0 2 # & CCCCCCCC 5<

4 0 4 D & CCCCCCCCCC 5<

4 0 5 , & & CCCCC 51

4 0 6 & A CCCCCCCC 52

4 0 8 & $ CCCCCCC 56

4 1 CCCCCCCCCCCCCCCCCCCCCCC 6<

4 1 0 CCCCCCCCCC 6<

4 1 1

$ % & CCCCC 66

/ / B $ .A + + ; +

5 0 CCCCCCCCCCCCCCCCCCCCCCCC 6:

5 1 CCCCCCCCCCCCCCCCCCCCCCCCCC 81

(5)

!

(6)

!

" #

# $ % &

' ( % & ) *

+

, +

#

# #

$

,

-,

#

# .

(

/ , , $

# / # '

(7)

#

# "

!

# &#

! "

# , !

#

" "

0

) $ *

' ( % & ) *

1 2

-0 0

#

$ ,

$

#

"

&#

3

(8)

# #0

&

# &#

!

# # !

# !

#

&

# !

!

# #

) $ *

' ( % & ) *

# &#

(

# &# / #

# / 0 + &

# / 0 + 4

&

# , / 0 + 4

&

# # ! / &

(9)

!

#

"

&#

# !

" " "

' ( % & ) *

) $ *

# &

) *

# &

& )0 *

5 $

# ,

5

# # !

5

# #

'

# &

6 +

# #

# # !

# 3

# '

(10)

!

" # $

" % " &

" " $ % "

" % ' (

" % ' ( )

"

* + ,

-" . / . " 0

(11)

3 1 " " " " 3 " ! ! ! 3 ! 3 ! ! 5 " ! ' ,. -* + , -" $ " 1 1 " " $ " " 1 " " * " "' " " " "

" " ! 1

(12)

# $ !

"

5

" !

* + ,

-,.

-"

,

-"

,'

-6 "

6 " " !

6 " "

*

"

7 (

" " " " !

" 2

(13)

! " # " "

" "

$ # %&& ' ! " (

) "

! " !

" " " ! "

" )

* " (

+

(14)

%

+ "

" , " * *

" ! "

" "

- " " ! "

"

!

. "

"

/' / " (

). " ! " "

0 "

" )

$ " 1'2 " (

). * "

" ! " "

" "

)

1' 34 " (

).

(15)

1

* " * 5 * "

" )

* * *

" " "

* * " ! "

"

*

"

" - * "

" *

"

, "

-, "

-- "

" " ,

" "

(16)

2

" 6

* "

,

"

-"

"

$ . $ 3' 34 (

0 - 7 "

- *

*

% "

"

8 "

! " # $ $ %

8 "

(

0 "

(17)

4

! 8

9

& '('

0 " *

" (

:

"

% :

) '

8

" (

8

% 8

(18)

/

1 8

"

* +

7

"

" "

- " *

"

$ . $ 3' 34 (

0 - 7 "

- *

*

% "

"

: "

" "

" " "

(19)

3

:

; (

)7 * "

"

" "

* )

7 (

!

! $

! + " "

! 7 !

"

* "

" "

(20)

7

* "

" "

" " "

" " *

, -"

$ "

" "

(

-" +

! " - " $

"

" +

%&&%' 2/

, * " (

, " "

"

(21)

, '+.'

$ %&&%' 2/

" (

,

" *

, *

" ,

* -

-* (

$

-$ - "

* $

" 0

- " * < "

" * = *

" "

*

$

-$ - *

" " "

(22)

&

%

,

" *

* !

* ! " "

/ - $ " 0 '

8 : $ < 8:$<

" + 7 0 " >

< %4 8 0

"

(23)

/

5

* +.'

8 "

* (

(

0

" ,$

+ 7 0 "

" " "

" - ,

-" " * "

" " "

* " "

+ 7 0

" "

" :

* , + 7 0 "

(24)

3&

, + 7 0

" "

"

8 0 " "

*

"

* " *

* "

;

# ! ! " + 7

0 * '

B " "

"

! $ * * !

"

! 0 " *

! * "

(25)

3

" *

*

! 0 " " "

"

' F

> # 0 + 70

" * "

*

0 + 70 "

" %&&4

%&&2 5 1 2 331 24& !

% 0 + 70

-0 * - " $

%&&%'2 ( )A - *

" ) ? + 70 %&&4

* " "

"

-" %&&4 + 70

(26)

3%

- + (' %' !<<* $ $ (' %' !<<*

' 5- '+ " . 5- '+ > " . >

> 4/ %1 2 % 33 /24 333 3&3 & 2 &4% 2 44& 4

# 331 133 % 3/ 13 31 /4 43 2 1 % 12& &32 3&& / 3

$ 4/ %1 2 % 33 /24 /4 / 33 1 %32 / %&& 2

6' !?);*?;** ) ?<!<? =&? ,& !?<;;?=,, ;) &=?,,/?<&!?)*< =, /

7 + 7 0 "

! "

*

* !

8 " "

* ! "

" (

.0< # $

*

% , " *

1 , ! "

(27)

!

"

# $

%

&

'

()))

*

+ &

#

"

+

,,

+

-&

.

/

0

+ %

*

+ 122

* ,

,,

% ,

#

&

3

4

!

%

, 0

, 1256

#

%

*

%

/

%7&0 !

+

1222

3

%

&

'

())(

3

%

#

%

&

3

%

/

'

1226

8 #

9

/ %

#

%

+

#

%

&

3

%

/

8

' +

())1

#

%

!

+

())(

(28)

6

4

%

/ &

'

())1

'

,,

'

&

3

:

#

%

/

'