The Influence of Cash Sales Accounting Information Systems on Internal Control of Cash Sales

Study of One Company in The Consumer Goods Distributor Sector in Bandung

Penulis

  • Ajeng Ayu Anggraeni Sekolah Tinggi Ilmu Ekonomi Pasundan Bandung, Indonesia
  • Maulana Yusup Sekolah Tinggi Ilmu Ekonomi Pasundan Bandung, Indonesia
  • Robbi Saepul Rahman Sekolah Tinggi Ilmu Ekonomi Pasundan Bandung, Indonesia
  • Jimmy Rusjiana Sekolah Tinggi Ilmu Ekonomi Pasundan Bandung, Indonesia

DOI:

https://doi.org/10.55208/bistek.v17i1.577

Kata Kunci:

Cash Sales Accounting Information System, Internal Control of Cash Sales

Abstrak

This study seeks to determine and analyze the impact of variables. The research employed a quantitative methodology, explicitly utilizing a descriptive approach and verification methods such as correlation coefficient, simple linear regression, and coefficient of determination. The study included a population of 30 individuals, and the samples collected encompassed the entire community.

According to the research findings on a consumer goods distributor company in Bandung, it can be concluded that the company's cash sales accounting information system (X) is performing well, with a score of 3.25. The internal control of cash sales (Y) is also reported to be entirely satisfactory, with a score of 3.19. The findings of this study indicate a significant correlation (correlation coefficient of 0.862) between the Cash Sales Accounting Information System and Cash Sales Internal Control. The Cash Sales Accounting Information System contributes to 74.3% of the variation in Cash Sales Internal Control (R square contribution). The remaining 25.7% is attributed to unexamined factors such as company policy.

Unduhan

Data unduhan belum tersedia.

Diterbitkan

2024-05-23

Cara Mengutip

Anggraeni, A. A., Yusup, M. ., Rahman, R. S., & Rusjiana, J. (2024). The Influence of Cash Sales Accounting Information Systems on Internal Control of Cash Sales: Study of One Company in The Consumer Goods Distributor Sector in Bandung. Majalah Bisnis &Amp; IPTEK, 17(1), 67–78. https://doi.org/10.55208/bistek.v17i1.577