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Journal : Acman: Accounting and Management Journal

Pengaruh Sistem Informasi Akuntansi Penjualan Kredit Terhadap Pengendalian Internal Penjualan Kredit : (Studi pada salah satu perusahaan distributor kesehatan di Jawa Barat) Nenden Adiya Yassin; Boy Suzanto; Haris Nurdiansyah; Jimmy Rusjiana
Acman: Accounting and Management Journal Vol. 1 No. 2 (2021): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (31.597 KB) | DOI: 10.55208/aj.v1i2.21

Abstract

The utilization of information technology in expediting the information process is beneficial for companies in the efficiency of their production processes. For this reason, companies need to improve efficiency concerning financial information so that the use of information technology can carry out effectively. This study departs from the problems that occur in the object of research, which indicate a gap in credit sales internal control. This study aims to determine the effect of credit sales information systems on credit sales internal control. The research method used is verification with a simple regression analysis technique. The results showed a significant effect of credit sales information systems on credit sales internal control. The study results recommend that interested parties, in this case, the company pay more attention to the internal control of credit sales to reduce the possibility of errors that occur in the field.
Pengaruh Sistem Persediaan Barang terhadap Pengendalian Internal Persediaan Barang: Studi pada salah satu instansi pemerintah daerah di Kabupaten Bandung Dudi Mustofa; Boy Suzanto; Haris Nurdiansyah; Jimmy Rusjiana
Acman: Accounting and Management Journal Vol. 2 No. 1 (2022): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v2i1.34

Abstract

This study aimed to investigate the effect of the inventory system on internal control. The study used a descriptive and verification approach that was carried out employing a survey of employees at one of the local government agencies in Bandung Regency with 35 respondents. The study results show a robust correlation coefficient between the inventory system and the internal control of the inventory, which is indicated by the coefficient of determination, and the rest is influenced by other factors not examined by the authors in this study. Based on the study results, it is better if there are changes in the inventory system; socialization and evaluation are carried out by communicating systematically to employees so that employees can quickly adapt and understand well. Furthermore, agencies need to hold special training for all employees related to supplies so that productive human resources can be created and optimized for better agencies going forward.