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Pujiati, Herni
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Journal : Journal of Industrial Engineering

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PENGARUH SISTEM INFORMASI AKUNTANSI DAN KETEPATAN PEMBAYARAN PIUTANG TERHADAP PENGENDALIAN INTERNAL PENJUALAN (Studi Pada Divisi Usaha Bharakerta Inkoppol) Pujiati, Herni
Journal of Industrial Engineering & Management Research Vol. 2 No. 3 (2021): June 2021
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (533.427 KB) | DOI: 10.7777/jiemar.v2i3.152

Abstract

The purpose of this research is to find out the influence of accounting information system and payment punctuality of account receivable to the sales internal control at Divisi Usaha Bharakerta Inkoppol. The method of research is qualitative method. The sample collection technique is conducted by performing non- probability sampling and saturated sampling technique approach. The primary data is obtained by distributing questionnaires. This research uses several test which are partial test (t-test) and multiple linear regression. Accounting information system (X1) has a positive and significant effect on internal sales at the Bharakerta Inkoppol Business Division. Implementing this by increasing the application of accounting information systems will improve internal sales control in the Bharakerta Inkoppol Business Division. The results of the accurate payment of receivables (X2) have a positive and significant impact on sales internal control (Y) in the Bharakerta Inkoppol Business Division. This means that the better application of payment accuracy will improve the internal sales control of the Bharakerta Inkoppol Business Division. Accounting information system (X1) and the results of the accuracy of payment of accounts receivable (X2)) have a positive and significant effect on internal sales control (Y) at the Bharakerta Inkoppol Business Division. This indicates that the accounting information system and the accuracy of payment of accounts receivable are components in creating good and clean internal control
Co-Authors ., Yusnaldi Agung Setiyawan, Agung Ahmad Faisal Ahmad Faisal Andhika Rachman Anggreani , Noeorlina Annathasia Puji Erasashanti Arisandi, Indah Armanda, Ilham Nawang Bakhrawi, Bakhrawi Bambang Sumantri Bilqis, Devia Fairus Bisr, Hasan Budi, Yohanes Cahaya, Yohanes Feri Cahaya, Yohannes Ferry Cahya, Johannes Ferry Citra Kartika Wardani, Ratu Devia Dewi Puspaningtyas Dhika Mahendra, Alloysius Pamurda Dimas, Dimas Dony Antariksa, Susilo Negoro Eddy Setyanto Eggie Shelinawati Feani, Dewi Puspaningtyas Febrianto, Endang Gaffar, Muhammad Andriana Hardiyanto, Bagus Hendradinata Herdi Prasetyo, Sunu Iim Wasliman Imelda Maulidina Indra Wahyudi, Indra Isnanto, Samto Hadi Jamilah, Rizqiyana Hurun Johan Wahyudi, Johan Karina, Mona Kerta Widana, I Dewa Ketut Made, Made Maghfiratika, Tishar Mawaddaturrohmah, Mawaddaturrohmah Melati, Dinda Morin, Natasha Anindika Hermy Muhammad Nazarudin, Muhammad Nabilah, Lily Noerlina Anggraeni Nurmaliza, Nurmaliza Pamcasasti, Ranthy Patswawati, Patswawati Primadi Candra Susanto Purnomo, Lucky Bayu Putri Nofzil, Friska Rahardi, Patrick Dwi Rahayu, Yuni Mardi Ramdan, Amir Ratih Puspitaningtias Faeni RATNA WIJAYANTI Sadipung, Theresia Oktavia Sidapung, Theresia Oktavia Sihaloho, Riki Altobeli Siladjadja, Muljanto Siti Aminah Sri Iswati Subagio, Mochammad Surya Parlinanta, Tri Susilowati, Efa Sri Syamsunasir, Syamsunasir Thaariq, Muhammad Magriza Ath Thaib, Azizah Sauri Tutty, Ade Wibowo, Wuryanto Widana, I Dewa Ketut Kerta Wiliantara, I Kadek Yohanes Ferry Cahaya Yosepha, Sri Yanthy Yudi Aditia Yupitasari Yusnaldi, Yusnaldi