This study aimed to describe the accounting information system and internal control in the credit sale applied to the PT. Triguna Karya Nusantara in addition to analyze whether the accounting information system and internal control in the credit sale applied to the PT. Triguna Karya Nusantara is in conformity with the theory of accounting information systems and internal control. The type of this research was descriptive qualitative research. Data collection method’s used were interviews, observation, and documentation.
Technical analysis of the data used is triangulation.
Systems and internal controls in credit sales in PT. Triguna Karya Nusantara in practice were not in line with the theory. That is because the number of function in the billing and shipping. As well as the function of warehouse and office admin. But the computerized system appliedis al ready very good.