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All Journal Jurnal Ilmiah Akuntansi Kesatuan Jurnal Informatika Kesatuan
Marselly Marselly
Institut Bisnis dan Informatika Kesatuan
Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Library & Information Science

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Dampak Sistem Informasi Akuntansi Penjualan dan Pengeluaran Kas Terhadap Pengendalian Internal Rachmawaty Rachman; Marselly Marselly
Jurnal Ilmiah Akuntansi Kesatuan Vol 11 No 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1766

Abstract

The application of information systems in a business in general can increase competitive advantage by providing added value to the products and services it produces. The application of information systems requires input in the form of data and which will then be processed into information. This information will be needed by the company to assist its operations and also in making decisions. The purpose of this study was to obtain a comprehensive picture of the effect of the Sales and Cash Disbursement Accounting Information System in improving Internal Control. The author in conducting research using descriptive research, using quantitative methods. The researcher uses descriptive research because the questions in this study are asking the relationship between two variables with the questionnaire research data collection procedure (questionnaire) which aims to obtain a clear picture of the research. Where data collection is done through literature, field and questionnaires. Through research conducted by the author, the results obtained include: the results of calculations between the independent variables, namely the Sales Accounting Information System and Cash Expenditures and the dependent variable, namely Internal Control. The results of hypothesis testing in this study indicate that the sales and cash disbursement accounting information system has a significant and positive effect on internal control. Keywords: Accounting Information System, Cash Disbursements, Internal Control
Dampak Sistem Informasi Akuntansi Penjualan dan Pengeluaran Kas Terhadap Pengendalian Internal: Studi Kasus Pada PT Cahaya Buana Furindotama Rachmawaty Rachman; Marselly Marselly
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1766

Abstract

The application of information systems in a business in general can increase competitive advantage by providing added value to the products and services it produces. The application of information systems requires input in the form of data and which will then be processed into information. This information will be needed by the company to assist its operations and also in making decisions. The purpose of this study was to obtain a comprehensive picture of the effect of the Sales and Cash Disbursement Accounting Information System in improving Internal Control. The author in conducting research using descriptive research, using quantitative methods. The researcher uses descriptive research because the questions in this study are asking the relationship between two variables with the questionnaire research data collection procedure (questionnaire) which aims to obtain a clear picture of the research. Where data collection is done through literature, field and questionnaires. Through research conducted by the author, the results obtained include: the results of calculations between the independent variables, namely the Sales Accounting Information System and Cash Expenditures and the dependent variable, namely Internal Control. The results of hypothesis testing in this study indicate that the sales and cash disbursement accounting information system has a significant and positive effect on internal control. Keywords: Accounting Information System, Cash Disbursements, Internal Control
Analisis Sistem Informasi Akuntansi Penjualan dan Pengeluaran Kas dalam meningkatkan Pengendalian Internal Marselly Marselly; Rachmawaty Rachman; Jasmadeti Jasmadeti
Jurnal Informatika Kesatuan Vol. 3 No. 2 (2023): JIKES Edisi September 2023
Publisher : LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jikes.v3i2.891

Abstract

Penerapan sistem informasi pada suatu bisnis secara umum dapat meningkatkan keunggulan bersaing (competitive advantage) dengan cara memberikan nilai tambah pada produk dan jasa yang dihasilkannya. Penerapan sistem informasi memerlukan input berupa data dan yang kemudian akan diproses menjadi informasi. Informasi ini nantinya diperlukan perusahaan untuk membantu operasionalnya dan juga dalam pengambilan keputusan. Tujuan dari penelitian ini adalah untuk memperoleh gambaran secara menyeluruh mengenai pengaruh Sistem Informasi Akuntansi Penjualan Dan Pengeluaran Kas dalam meningkatkan Pengendalian Internal. Penulis dalam melakukan penelitian dengan menggunakan penelitian deskriptif, dengan menggunakan metode kuantitatif. Peneliti menggunakan penelitian deskriptif karena pertanyaan dalam penelitian ini bersifat menanyakan hubungan antara dua variabel dengan prosedur pengumpulan data penelitian kuisioner (angket) yang bertujuan untuk memperoleh gambaran yang jelas mengenai penelitian. Dimana pengumpulan data dilakukan melalui kepustakaan, lapangan dan kuisioner. Melalui penelitian yang dilakukan penulis, maka didapat hasil antara lain: hasil perhitungan antara variabel independent yaitu Sistem Informasi Akuntansi Penjualan dan Pengeluaran Kas serta variabel dependent yaitu Pengendalian Intenal. Hasil dari pengujian hipotesis didalam penelitian ini menunjukkan bahwa sistem informasi akuntansi penjualan dan pengeluaran kas berpengaruh signifikan dan positif terhadap pengendalian internal. Kata kunci : Sistem Informasi Akuntansi, Pengeluaran Kas, Pengendalian Internal
Co-Authors Jasmadeti Jasmadeti Rachmawaty Rachman