PENGARUH SISTEM INFORMASI AKUNTANSI PENJUALAN KREDIT DAN SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS TERHADAP EFEKTIFITAS PENGENDALIAN PIUTANG

(Studi Kasus Pada PT Tera Data Indonesia)

Abstrak

The purpose of this research is to find out and learn how much influence the
sales accounting information system, the cash receipt accounting information system on
the effectiveness of controlling accounts receivable. The population in this study is limited
to PT Tera Data Indonesia's employees. The sampling technique was 30 respondents.
Data collection techniques use 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 has an
effect on the effectiveness of the accounts receivable control.
Keyword : Credit Sales Accounting Information Systems, Accounting Information
Systems Cash Receipts, Accountability Control Effectiveness.