ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN DENGAN MENGGUNAKAN FRAMEWORK COBIT 4.1 PADA PT. ASIA PACIFIC FIBERS, TBK KARA W ANG

Abstract

This research was conducted to find out the performance level of sales accounting iriformation system by used domain Monitor and Evaluate, which assessed by Maturity Level in COBIT 4.i Framework, where the sales accounting iriformation system plays an important role in the sales activity in the company. Based on the results of the research, an analysis of the accounting information system of sales by using Monitor and Evaluate domain was at the level of 4.00, which was obtained from the average of four existing sub domains on Monitor and Evaluate domain, namely: MEi Monitor and Evaluate iT Performance was at the level of 3.96, ME2 Monitor and Evaluate internal Control was at the level of 4.2i, ME3 Ensure Compliance with External Requirements was at the level of 3.99, dan ME4 Provide iT Governance was at the level of 3.85. The meaning of number 4 was that the sales accounting iriformation system at the level 4 or Managed, which means management has succeeded in creating a related process management raw standort, as well as have been communicated, could be interpreted also that because the sales procedures was already integrated, then it was likely false or very small deviations, because the control of the system was involving the related department namely accounting, marketing, iT, despatch. There was always reconciliation manually face to face to the related departments, so if there was a shortage or error fixes carried out directly at the time.