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CONCLUSION, LIMITATION, AND RECOMMENDATION Conclusion

Rajaa Jaya Distribusindo accounting information system was good to accommodate their business activities, but it is not enough to help the owner in making decision for the business. Based on the observation, the document exist as an archive and the way to monitor their activities was only receiving slip, purchase invoice, inventories books, and employee absence book. Besides, they used Microsoft Excel as the database to record several data from their sales and disbursement activities. Nevertheless, remaining the hundreds product produce and its large distribution scope, the way document used and record system applied were not enough to help in monitor, control, evaluate, making decision. Therefore, the accounting information system needs to be improved. In addition, as its business expansion plan, it also needed information technology to support the accounting information system.

This research analyzed and designed an accounting information system using flowchart and entity relationship diagram. This accounting information system then arrange with information technology to make the system application.

The application is capable to do accounting double entry record and cover the complicated and huge data owned. System application was design by using Java, MySQL and NetBeans IDE 8.0.1. Where Java used as the programming language to built-up the application, then MySQL used as the database storage, and NetBeans IDE 8.0.1 used as the editor to write the Java’s code and design the user interface for the system application. This application conducted of 19 tables, 3 query tables, 22 forms, and 23 reports to cover the five RJD business cycles. The application is able to collect, record, process, and automatically transform into accurate and timely accounting information report for RJD. Through this application, the owner could easily monitor, evaluate, and improve the quality of decision taken in the business.

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Limitation and Recommendation

This research was only record some data own by the research object.

Because there was only several data had been documented and record from the business activity. Thus, it makes the research could not conduct all data actually owned. Limitation in data that should be used in this research creates difficulties in doing analysis and make the result could not show the real condition of the object. Researcher recommend to RJD, as the research object, to have documentation and doing record for the data conduct in the business activity to support the application system usage. If the application system could be run well, it would be helpful to support information for RJD in monitoring and evaluating the business. Having proper support to monitor and evaluate the business would improve the quality of decision taken. Whereas for the future research, early analysis over the object is important, make sure that the research could cover all data owned from the research object. And also for the cost of goods sold calculation, if it is possible, its suggested to make the system application that able to count it using moving average method. Therefore, the value resulted from the application made would reflect the real condition of the research object.

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