Perancangan Sistem Akuntansi Berbasis Pengolahan Data Elektronik Untuk Efisiensi Pengelolaan Pencatatan Transaksi Dan Pelaporan Pajak Pada Usaha Dagang Skala Kecil Dan Menengah
Sur Yanti 11 Juni 2015 Komputerisasi Akuntansi

Abstract / Intisari :
Small and medium enterprises in preparing financial reports that start to after January 1th 2011 can uses entities without public accountability. entities without public accountability is entitas do not have significant public accountability that publish financial reports to purpose external uses. Trading business is main activity that goods buys do have not value in use rises process then the goods are resold. Transaction process in trading business very diverse, start to buyer and goods saler that can be cash or credit, payroll until recording mutation merchandise inventory. Records of these transactions can be done manually or computerized. Transactions in the trading business of small and medium scale would be more efficient when processing the accounting is done electronically or computerized noticed between cost and benefit. Data processing business transactions of small and medium-scale trade electronically, the initial cost of investment required is quite large, but in the long term Benefit obtained will be greater than the Cost incurred so that it will achieve business efficiency. Keywords— Accounting System, Electronics Data Processing, Tax, Cost and Benefit

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