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Analytics

Grace Mariana Makdalena; Galih Supraja; Tia Novira Sucipto

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of the Sales Accounting Information System and the Cash Receipt Accounting Information System on Internal Control at PT Alfa Scorpii, Bilal Branch. The population in this study was 38 employees, with a sampling technique using the census method, so that the entire population was used as a research sample. The approach used in this study is quantitative associative, with data analysis techniques using Multiple Linear Regression Analysis. Data processing was carried out using SPSS version 23. The results of the study indicate that the Sales Accounting Information System has a partial positive effect on Internal Control. In addition, the Cash Receipt Accounting Information System also has a partial positive effect on Internal Control. Simultaneously, the Sales Accounting Information System and the Cash Receipt Accounting Information System have a positive and significant effect on Internal Control.

Lis Lestari Sukartiningsih; Silvia Indrarini; Theresa Juliana Patricia Widiyono

Jurnal Publikasi Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The aim of this research is to evaluate the cash sales accounting information system as an internal control tool at CV Karya Abadi. This type of research is a case study using field study and literature study data collection methods. Data collection techniques are observation, interviews and documentation. The analysis technique uses qualitative descriptive analysis. The problem in this research is the weakness of the cash sales accounting information system. This is proven by the dual function of the sales administration section which doubles as the accounting section, the documents and accounting records used are still incomplete. The cause of this problem is a lack of human resources and a lack of company understanding of the importance of a cash sales accounting information system. As a result, there was a delay in submitting cash sales information and errors occurred in recording cash sales, and the company experienced losses and lost its assets. The results of the analysis by separating functions in the accounting and sales administration sections, improving the organizational structure, adding documents in the form of warehouse cards, cash sales invoices and goods delivery letters as well as accounting records in the form of sales journals, cash receipts journals, as well as improving cash sales systems and procedures, then internal control can run effectively.

Anindita Emma Rahmawati; Batista Sufa Kefi

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2022 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

This study aims to determine the effect of sales accounting information systems and internal control on the effectiveness of controlling accounts receivable at PT.Sentral Medika Indonesia Semarang. The population in this study were all employees of PT. Sentral Medika Indonesia Semarang with a total of 60 employees, while the sample taken using purposive sampling method is a total of 53 employees who work in the accounting department, sales department, warehouse department, marketing department, manager and president director. . The data analysis tool in this study used multiple linear regression. The results show that the sales accounting information system has a positive and significant effect on the effectiveness of controlling accounts receivable, it can be seen from the t-count value which is greater than the t-table value of 3.016> 1.679, and the significance value of 0.004 is smaller than 0.05, so the hypothesis one accepted. Internal control has a positive and significant effect on the effectiveness of receivables control, it can be seen from the t-count value which is greater than the t-table value, namely 4.242 > 1.679, and the significance value of 0.000 is smaller than 0.05, so hypothesis two is accepted. This means that the higher the company's sales accounting information system and internal control applied in the company, the effectiveness of the internal control carried out by PT. Central Medika Indonesia Semarang will continue to increase.

Riza Indriyani; Agus Hariyanto

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2022 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

This study aims to analyze how the credit sales accounting information system at PT Harpindo Jaya Gubug. This type of research is a qualitative descriptive research. Data were obtained using interview, observation and documentation techniques. The data analysis technique used in this study was descriptive analysis with a qualitative approach. The results of this study state that there is a dual function in the billing section and the accounting department. The credit sales accounting information system document at PT Harpindo Jaya Gubug Grobogan Regency is in accordance with the theory. The company has utilized information technology so that credit sales processing is computerized. Accounting records at PT Harpindo Jaya Gubug need to be repaired by making warehouse cards, inventory cards, accounts receivable cards. While the procedure network that forms the credit sales accounting information system at PT Harpindo Jaya Gubug needs to be improved, namely by having the procedure for recording the cost of goods sold and the procedure for recording receivables.

Suharyadi

Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

For an organization, speed and accuracy in obtaining information has become a necessity. The existence of an information system becomes a necessity to solve the problem of speed and accuracy in accessing information. XYZ Electronic Store before implementing the information system, had difficulty in knowing quickly and accurately about sales information and how much the store's debt had not been paid. The research method used in this research is observation, interviews and design and implementation of the system. Design system design with DFD, ERD and implementation with PHP programming language. Design system design with the prototype method. After implementing the sales accounting information system and debt recording, the problems faced by XYZ Electronic Store can be resolved. Information on the number of sales in a certain period can be quickly identified, and can schedule debt payments. Debt payment time can be set because the system records all complete debt lists along with the due date.