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Journal : Nusantara Journal of Behavioral and Social Science

Operational Audit Analysis on Credit and Receivable Sales at PT. Penerbit Erlangga Mahameru Palembang Branch Prasetyo, Ferry; Sawitri, Riska Agi
Nusantara Journal of Behavioral and Social Science Vol 1, No 2: 2022
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (165.343 KB) | DOI: 10.47679/20227

Abstract

Sales are significant and decisive marketing functions of a company to achieve its objectives and to make profits. Sales, the main revenue makers of a company, need good internal control in order to avoid fraud or manipulation. This study aimed at analyzing the internal control of credit and receivable sales at PT. Penerbit Erlangga Mahameru, Palembang Branch in order to get a clear picture of the application of the internal control. This is a field study taking place at the company as an object of this study by using descriptive qualitative method in the form of oral or written words of observable human behavior. The data of the study were gathered by interviews, observations, documentations, literature reviews, and data validities.
Operational Audit Analysis on Credit and Receivable Sales at PT. Penerbit Erlangga Mahameru Palembang Branch Sawitri, Riska Agi; Prasetyo, Ferry
Nusantara Journal of Behavioral and Social Science Vol. 1 No. 2 (2022)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/20227

Abstract

Sales are significant and decisive marketing functions of a company to achieve its objectives and to make profits. Sales, the main revenue makers of a company, need good internal control in order to avoid fraud or manipulation. This study aimed at analyzing the internal control of credit and receivable sales at PT. Penerbit Erlangga Mahameru, Palembang Branch in order to get a clear picture of the application of the internal control. This is a field study taking place at the company as an object of this study by using descriptive qualitative method in the form of oral or written words of observable human behavior. The data of the study were gathered by interviews, observations, documentations, literature reviews, and data validities.
Analysis of Factors Influencing the Application of Accounting Information Systems in UMKM, Dimsum, Seceng Pajaresuk, Pringsewu Sawitri, Riska Agi; Nurzanah, Eka; Sari, Selly Puspita; Dahrul, Annida; Harlianty, Rully Afrita; Mukhlis, Hamid; Imelda, Vivi
Nusantara Journal of Behavioral and Social Science Vol. 1 No. 4 (2022)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/202218

Abstract

This study aims to determine the factors that influence the application of accounting information systems in UMKM Dimsum Seceng Pajaresuk, Pringsewu. The research was conducted using qualitative methods, the researchers analyzed the data and information obtained from interviews and observations. The subject of this research is UMKM Dimsum Seceng Pajaresuk Pringsewu. The results showed that UMKM Dimsum Seceng Pajaresuk Pringsewu had not implemented an accounting information system due to factors namely limited capital, limited human resources, weak business networks and capabilities, limited business facilities, and infrastructure. This has caused UMKM Dimsum Seceng Pajaresuk to not be able to use the accounting information system.