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All Journal Paradigma : Journal of Science, Religion and Culture Studies SCHOOL EDUCATION JOURNAL PGSD FIP UNIMED Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Humanism : Jurnal Pengabdian Masyarakat Jurnal Abdimas Ekonomi dan Bisnis Jurnal Abmas Negeri (JAGRI) Journal of International Conference Proceedings Research of Accounting and Governance Cendikia Pendidikan Jurnal ABDIMAS MUTIARA PROFESOR : Professional Education Studies and Operations Research
Imelda Sari
University of North Sumatera
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Research of Accounting and Governance

 1 
The Influence of Personal Technical Ability and Work Experience on the Effectiveness of Using Accounting Information Systems With an Educational Background as a Moderation Fitria, Amelia; Sari, Imelda
Research of Accounting and Governance Vol. 1 No. 1 (2023): January 2023
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (328.062 KB) | DOI: 10.58777/rag.v1i1.12

Abstract

The purpose of this study is to determine the impact of personal technical abilities and work experience on the effectiveness of using accounting information systems as a moderator with an educational background. This study was carried out at PT Komatsu And Marketing Support Indonesia. This study's sample consisted of 45 employees from PT Komatsu And Marketing Support Indonesia. The sampling technique employs a saturated sampling method in which the entire population serves as the research sample. The study's findings indicate that personal technical skills and work experience have a significant impact on the effectiveness of accounting information systems. Meanwhile, the relationship between personal technical ability and work experience on the effectiveness of using accounting information systems is unaffected by educational background
Application of Information Systems, Internal Control, Risk Assessment, and Internal Audit for Collection Effectiveness of Accounts Receivable Hasanah, Uswatun; Sari, Imelda; Zhafiraah, Nazma Riska
Research of Accounting and Governance Vol. 2 No. 2 (2024): JULY 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v2i2.141

Abstract

The aim the purpose of this study was to ascertain how internal control and accounting information systems, risk assessment and internal auditing influence the effectiveness of receivables collection. This study was conducted at PT. Puninar Infinite Raya uses the use of internal audit, risk assessment, internal control, and accounting information systems as independent variables and the effectiveness of the collection of accounts receivable as dependent variables. The sample in the study amounted to 42 people. The questionnaires received back from the respondents were 42 people. There is one analysis model of the data processing method used, namely the model for multiple regression analysis. According to the study's findings, the use of accounting information systems significantly and negatively affects the efficiency of collecting receipts; on the other hand, internal control significantly and favorably affects the efficiency of collecting receivables, and risk assessment affects the efficiency of collecting receivables. The efficiency of receivables collection is impacted concurrently by the use of accounting information systems, internal control, risks associated with their implementation, risk assessment, and internal audit. The study's managerial implications include the use of information systems. Such as operating efficiency and real-time monitoring. Internal control such as fraud prevention, legal compliance.
Co-Authors Adler Haymans Manurung Agung Dharmawan Buchdadi, Agung Dharmawan Aini, Marina Andini, Vina Octafia Apriansyah, Poni Melati Bianka Margareth Simatupang Br Bangun, Melly Budiantoro, Harry Challen, Auliffi Ermian dedy syahyuni, dedy Dewi Astuti Dwi Meida Fitria Efendy Zain, Efendy Eigis Yani Pramularso Firmansah, Iqbal Rauf Fitria Fitria, Amelia Fitria, Dwi Meida Hafshah, Siti Nur Hasan, Nida Nadya Hukama, La Diadhan Maharani, Siti Dewi Muhammad Faisal Muhammad Yusuf Ningsih, Hestin Agus Tantri Noviyanti, Cahyani Rahma Nugroho, Randhy Nurbaya Mentari Nurul Fahira Nurul Rahmi Oktavia, Dinda Pertiwi, Putri Indah Purnawati, Purnawati Rachmawati, Susan Razumarda, Sela Rossikha, Faiza SANI SUSANTI Sianturi, Mian Simatupang, Bianka Margareth Subing, Hesty Juni Tambuati Syarifah Maulidia Tari Tessalonika, Jelita Uswatun Hasanah Weny Widiya Widiya, Weny Zainal Zawir Simon, Zainal Zawir Zhafiraah, Nazma Riska