Implementasi Perancangan Sistem Informasi Akuntansi Penjualan Bbm Berdasarkan Sak Entitas Privat ( Studi Kasus Pada Unit SPBU PT Bumi Laksamana Jaya )

This study aims to implement the design of a fuel oil (BBM) sales accounting information system at the PT Bumi Laksamana Jaya gas station unit based on the Private Entity Financial Accounting Standards (SAK EP). The background of this study is based on the need for the PT BLJ gas station unit to improve the quality of sales transaction recording and financial reporting through a more computerized system and in accordance with the latest accounting standards. This study uses a qualitative method with a descriptive approach to describe the results of the prototype in system development, which allows for evaluation and revision of the system based on user feedback. The results of the study indicate that the implementation of a sales accounting information system can improve operational efficiency, reduce the risk of errors, and provide accurate, timely and digitized sales transaction recording and financial reports. Thus, this system is expected to help the company in improving operational performance and improving company data security to increase transparency and accountability in financial reporting at the PT BLJ gas station unit.