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.
Highlights
The development of the business world will bring companies to an increasingly complex level of competition
Based on the hypothesis testing that has been done, it has found the influence of the credit sales accounting information system on controlling accounts receivable, this is in line with the research of Hutapea (2015), Santoso (2003) and Dewi Susanti (2009) which proves that the credit sales accounting information system has a significant role in increasing the effectiveness of accounts receivable control
This study aims to determine the effect of accounting information systems for credit sales and cash receipts on the effectiveness of controlling accounts
Summary
The development of the business world will bring companies to an increasingly complex level of competition. According to the Minister of Industry Airlangga Hartanto, "the furniture and handicraft industry is a sector based on the people's lifestyle. This means that product design innovation is needed that follows the latest market tastes so that it can compete with imported goods ". One example of a company that takes advantage of this business opportunity is PT Megah Kayu Industri Bandung, which carries wood as its flagship. This company has been established since 1976 and is a legal entity
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