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The effect of a credit sales accounting information system on the effectiveness of account control in PT Megah Kayu Industri Bandung

Author

Listed:
  • Karissa Rizka

    (Department of Economics and Business, School of Management, Widyatama University, Bandung, Indonesia)

  • Remon Gunanta

    (Department of Economics and Business, School of Management, Widyatama University, Bandung, Indonesia)

Abstract

The purpose of this study is to determine and study how much influence the sales accounting information system, accounting information system cash receipts on the effectiveness of control of accounts receivable. The population in this study is limited, namely employees of PT Megah Kayu Industri Bandung. The sampling technique was 30 respondents. Data collection techniques used primary and secondary data with the help of SPSS version 20. For windows. From the test results, it can be concluded that the credit sales accounting information system, the cash receipt accounting information system have a partial and joint effect on the effectiveness of controlling accounts. Key Words: Accounting Information Systems, Sales, Cash Receipts, Accounts Receivable

Suggested Citation

  • Karissa Rizka & Remon Gunanta, 2021. "The effect of a credit sales accounting information system on the effectiveness of account control in PT Megah Kayu Industri Bandung," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 10(1), pages 246-252, January.
    • Handle: RePEc:rbs:ijbrss:v:10:y:2021:i:1:p:246-252
    DOI: 10.20525/ijrbs.v10i1.985
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