Evaluasi Sistem Akuntansi Penjualan pada PT Pertamina Patra Niaga Integrated Terminal Bitung

Abstract

This study aims to evaluate the implementation of the sales accounting system at PT Pertamina Patra Niaga Integrated Terminal Bitung. Cash sales serve as a primary source of the company's cash receipts; therefore, a rapid and relevant information system is required to mitigate risks such as errors, delays, fraud, and data loss. The research employs a qualitative descriptive method, utilizing data collection techniques that include observation, interviews, and documentation. The findings indicate that the sales accounting system at PT Pertamina Patra Niaga Integrated Terminal Bitung utilizes a computerized system—specifically the Management Stock SPBU (MS2) application—to support sales processes effectively and efficiently. However, weaknesses remain, such as manual data entry, which leads to discrepancies during the dispatching process between sales services and transporters regarding sales stock data and vehicle availability. Consequently, the author recommends that the company strengthen the segregation of duties and implement enhanced oversight to improve operational activities.