Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI)
Vol 1, No 2 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - NOVEMBER

Effect of Sales System Effectiveness and Cash Receipts on Internal Control of Receivables at PT Dwi Ananda Mandiri Jakarta

Sari Wulandari (Universitas Medan Area)
Sari Bulan Tambunan (Universitas Medan Area)

Article Info

Publish Date
15 Dec 2022

Abstract

The purpose of this study is to determine the effect of the effectiveness of the sales and cash receipt system on the internal control of receivables at PT Dwi Ananda Mandiri Jakarta. The population in this study was all leaders and employees of PT. Dwi Ananda Mandiri Jakarta. The samples used were 30 people using purposive sampling techniques. Data collection techniques using questionnaires. Data analysis techniques use classical assumption tests, multiple regression analysis and hypothesis testing. The results showed that the effectiveness of the sales system had a positive and significant effect on the internal control of receivables. The effectiveness of cash receipts has a positive and significant effect on the internal control of receivables.

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Journal Info
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI)
Website

Abbrev

jikabi

Publisher

Universitas Medan Area

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) is focuses on the publication of the results of scientific research related to fields. This article is published in the internal and external academic community of the University of Medan Area (UMA), especially in the field of Accounting and ...