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

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ABSTRACT ANALYSIS OF SALES ACCOUNTING INFORMATION SYSTEM BY USING THE COBIT FRAMEWORK 4.1 AT PT. ASIA PACIFIC FIBERS, TBK KARAWANG By: Intan Febrina Sitanggang This research was conducted to find out the performance level of sales accounting information system by used domain Monitor and Evaluate, which assessed by Maturity Level in COBIT 4.1 Framework, where the sales accounting information system plays an important role in the sales activity in the company. The methods undertaken in this research was descriptive method, where data obtained through observation, interview, questionnaire and the documentation, and then analyzed to be able to give a conclusion. And used a qualitative and quantitative analysis techniques which aims to provide an overview and research on performance of sales accounting information system in PT. Asia Pacific Fibers, Tbk Karawang. 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: ME1 Monitor and Evaluate IT Performance was at the level of 3.96, ME2 Monitor and Evaluate Internal Control was at the level of 4.21, 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 information system at the level 4 or Managed, which means management has succeeded in creating a related process management raw standart, as well as have been communicated, could be interpreted also that because the sales procedures was already integrated, then it is 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.