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Journal : Journal of Accounting Inaba

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The Effect of Accounts Receivable Accounting Information System, Internal Control System and Service Quality on Receivables Collectability In BPJS Ketenagakerjaan Bandung Lodaya Wardani, Intan Kusuma; Syarif, Devyanthi
Journal of Accounting Inaba Vol. 2 No. 2 (2023): Volume 2 Number 2, December 2023
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v2i02.266

Abstract

The research method used is Quantitative with Descriptive and Verification approaches. The type of data source used is primary. With sampling techniques using non-probability sampling with a saturated sampling approach. The results of the statistical description test study show that each respondent's question from the variables of Collectability of Receivables, Accounts Receivable Accounting Information System, Internal Control System, and Service Quality of employees of the Social Security Administration Agency / BPJS Ketenagakerjaan Bandung Lodaya has a good category. The results showed that hypothesis testing obtained the following results: (1) the Accounts Receivable Accounting Information System influences the Collectability of Receivables, (2) The Internal Control System affects the Collectability of Receivables, (3) Service Quality affects the Collectability of Receivables. (4) the Accounting Information System, Internal Control System, and Service Quality significantly affected the Collectability of Receivables
Co-Authors Adyani, Made Ninta Ahmad Rasyid Ridho Ainiya, Aliva Al-Idrus, Agil Andrea, Nabila Anjar Hermadi Saputro Annisa Nur Ichniarsyah Astuti Astuti Bayani, Faizul Budi Priyonggo Colti Sistiarani Della Destin Wathonilla Dewangga, Dualim Atma Dina Putri Agustina Dwi Qomara, Dwi Dzafitri, Rizka Dzaki Arrafif Erna Fitriatun Faridah, Adinda Fitri Nur Fatiha, Asma Ferniawan, Ferniawan Fil’aini, Raizummi Fransisca, Ni Putu Vina Gina Muthia Pasya Gummah, Syifaul Hammami, Akmal Hermansyah Hindyana, Daffa Aqilla Irawan, M. Ary Issy Yuliasri Kamilaini, Diva Arisanti Keisya Aurora Natasha Chairunisa Khasanah, Zahrotun Kiki Yuli Handayani Kokom Supriyatnak Larasati, Zita Adinda Liskaningsih, Aryati liswijaya, liswijaya Lovy Herayanti Lulu Zaqia Maharani, Ayu Puspita Mariska, Soraya Maulidin Maulidin Maulidin, Maulidin Meti Fatimah Mufidah, Zunanik Mulyanto Darmawan Nabila Ahlika Ulya Nabila, Novrilia Atika Nadia Nur Syakilla Nafisah, Lu’lu Natasya Armelia Putri Ningsi, Fitria Ningsih, Wahyuningsih Nur Ayu Setyariza NUR LAILIYAH Pramudja, Siska Damayanti Putri, Suci Ananda Rachman, Irna Ningsi Amalia Rachman, Nandito Nur Raden Mohamad Herdian Bhakti Rahayyu, Annisa Maulidia Ramdhani, Adean Naufal Refsya Azanti Putri Rusharyono, Febri Sasmita Safitri , Regif Desty Salsabila Fauziah Sardjono Sardjono Sifana, Afiqa Najla Simanullang, Gayatri Siregar, Maya Soesilo Wibowo Sri Erna Widayati Sujarwoko Sujarwoko, Sujarwoko Suminar, Tiassari Janjang Swati, Ni Nengah Sri Syarif, Devyanthi Syarifoeddin, Elya Wibawa Tantri Liris Nareswari Telaumbanua, Marelli Tiassari Janjang Suminar Tsamarah, Dinda Taqiyyah Vega, Amelia Winda Rahmawati Winni Nur Auli Yekti Handayani Zada Agna Talitha