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All Journal Journal of Economic, Bussines and Accounting (COSTING) The Accounting Journal of Binaniaga Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi Keuangan dan Bisnis Journal of Applied Business and Technology Reflection: Education and Pedagogical Insights JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi
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Institut Bisnis Dan Teknologi Pelita Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Journal of Applied Business and Technology

 1 
CREDIT ACCOUNTING SALES SYSTEM AT PT. PANGAEA ARGO ADIKARA IN PEKANBARU Suharti Suharti; Shinta Shinta
Journal of Applied Business and Technology Vol. 2 No. 1 (2021): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (414.452 KB) | DOI: 10.35145/jabt.v2i1.60

Abstract

This study aims to determine the effectiveness of the credit sales accounting system used at PT. Pangaea Argo Adikara in Pekanbaru. And to find out the related functions, documents used, accounting record used, procedures used and internal controls in credit sales accounting at PT. Pangaea Argo Adikara. The type used is primary data. The data collection method used in this study was a questionnaire technique. Data analysis techniques used in this study were the sign test method and the descriptive method. The results show that the functions are related, the documents used, the accounting records used, the procedures used, and internal controls have been effective.
ACCOUNTING INFORMATION SYSTEMS INCREASE MSMEs PERFORMANCE Nicholas Renaldo; Suharti; Andi; Novita Yulia Putri; Cecilia
Journal of Applied Business and Technology Vol. 2 No. 3 (2021): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (591.641 KB) | DOI: 10.35145/jabt.v2i3.83

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are businesses that must be controlled by a community group or family. Micro, Small, and Medium Enterprises (MSMEs) SMEs have a strategic role in national economic development because apart from contributing to national economic growth they can also provide a large workforce. The inability to present the accounting and information used is one of the weaknesses of the management side. This study focuses on the effect of accounting information systems on performance in Micro, Small, and Medium Enterprises (UMKM). Company performance is the condition of the company which is analyzed using financial analysis tools so that good and bad conditions can be produced that reflect the company's financial performance in a certain period. The population in this study are the owners of Micro, Small, and Medium Enterprises spread across the city of Pekanbaru with a total of 1,201 units. The sample of this research is 100 respondents who own Micro, Small, and Medium Enterprises (MSMEs). Sampling uses the convenience sampling technique, a convenience sample is formed when we select elements from a population on the basis of what elements are easily obtained by owners of Micro, Small, and Medium Enterprises (MSMEs). The analytical tool used in this study is multiple linear regression. The results of this study indicate that the accounting information system variables affect the performance variables of Micro, Small, and Medium Enterprises (MSMEs) in the Pekanbaru city area.
Co-Authors Afriana Hanif Akhirinsi Putri Irman Alfred Yang Andi Andi Andi Anton Anton Apriani Apriani Cassy Kusuma Cecilia Dewi Dewi Dhea Andriana Kalim Elna Ruth Shanaya Sirait Erliyana Fitrayanti Fadrul Fadrul Febdwi Suryani Febriansyah, Erwin Halimahtussakdiah Halimahtussakdiah Helly Aroza Siregar Helly Aroza Siregar Hendra Hendra Ienne Yoseria Putri Ika Wulandari Irawati Irawati Kevin Lianto Kristy Veronica Layla Hafni Lilli Eprianti M. Rasuli Maria Maria Marice Br Hutahuruk Mariyanti Silitonga Mayoki Pratama Mimelientesa Irman Nicholas Renaldo Noviamdah Kurniawati Novita Yulia Putri Pujiono Eddy Reka Tresiana Hutahaean Rheny Afriana Hanif Ricky Fong Rita Anugerah Robiathul Hasyimah Sarli Rahman Selfina Selfina Selly Erina Shinta Shinta Sonia Yappin Sudarno Suhardjo Suyono Suyono Tandy Sevendy Tandy Sevendy Theofani Moli Sinaga Tri Apriyanti Yenny Wati Yuniati Yuniati Yusrizal