Analisis Efektifitas dan Efisiensi Pengendalian Internal Atas Sistem Informasi Akuntansi UMKM Dewa Production

Abstract

Analysis of the effectiveness and efficiency of internal control over the accounting information system of MSME Dewa Production is one of the needs of these MSMEs. This Community Service activity is aimed at increasing sales and minimizing the company's operating expenses, as well as ensuring that financial statements are recorded using the accounting system. Even though MSME Dewa Production has not used an accounting system application, every business entity must of course have effective and efficient internal controls in order to produce reliable information and can be used as a basis for decision making. Dewa Production has a convection located in Bandung, and also a marketing and production office is in one room. Each Dewa Production production uses a method according to the client's request, so that the employees at Dewa Production process the model according to the customer's wishes.