ANALISIS SISTEM INFORMASI AKUNTANSI SIKLUS PENJUALAN PADA PT. STARLA EDUCATION

Abstract

This study explores the implementation of Accounting Information Systems in the sales cycle at PT Starla Education, particularly in tutoring services that apply an advance payment method. The background of this study is the importance of a well-functioning accounting information system to improve effectiveness, efficiency, and internal control in the sale of educational services. This research uses a qualitative method with a descriptive approach. Data were collected through observation, interviews, and document analysis, then analyzed through data reduction, data presentation, and conclusion drawing. The findings of this study reveal that PT Starla Education has implemented an Accounting Information System in its sales cycle, which includes processes starting from promotion, registration, tutor selection, payment confirmation, to the delivery of learning activities. Payments are made at the beginning of the period using a prepaid system. The use of a web-based system helps improve efficiency in recording, financial management, and internal control.