Title : Accounting Information System for Non-Subsidized Fertilizer
Sales at PT Petrokimia Gresik

Authors :
1. ANAK AGUNG GDE SATIA UTAMA, SE., M.Ak
2. HADIYAN AZMI HUSSEIN

Departement : Accounting

Journal Name : Estudios de Economia Aplicada

Kinds of Journal : Q4

Keywords : Analysis Accounting Information System; Case Study; Petrokimia Gresik; Sales of Fertilizer

ABSTRACT

Nowadays, knowledge is essential in all aspects of human life. Decisions need to consider information. The higher
the quality of knowledge, the more effective the decision-making. The objectives this study are to analyze the
accounting information system of on-subsidized fertilizer sales Petrokimia Gresik. This study uses a qualitative
method, and the scope of analysis focuses on the non-subsidized fertilizer sales accounting information system.
The data acquired from observation and documentation. The data collection from preliminary surveys, literature
studies, and field surveys, then analyzed using flowcharts. The results of this research propose a new flowchart
that uses an input-process-output method for the non-subsidized fertilizer sales accounting information system.
This research shows that in other organizations with unique characteristics, the suggested systematic approach
can be applied.

For details : https://ojs.ual.es/ojs/index.php/eea/article/view/5997/5647