Abstrak. Kata kunci: Sistem informasi akuntansi penjualan, aktivitas penjualan. Universitas Kristen Maranatha
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- Widyawati Darmadi
- 7 tahun lalu
- Tontonan:
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1 Abstrak Pada dasarnya kegiatan penjualan diperusahaan dipandang sebagai kegiatan yang sangat penting karena secara langsung dapat mempengaruhi kelangsungan hidup perusahaan. Sistem informasi akuntansi penjualan merupakan bagian dari pengendalian internal yang ditetapkan oleh perusahaan. Sistem informasi akuntansi penjualan menyediakan bukti pencatatan dan pelaporan dari setiap aktivitas penjualan sehingga pihak manajemen perusahaan dapat memperoleh laporan-laporan yang berguna untuk menilai efektivitas perusahaan, pengambilan keputusan dan kebijakan. Penelitian ini dilakukan untuk mengetahui apakah sistem informasi akuntansi penjualan yang diterapkan di PD. Permata telah memadai dan untuk mengetahui peranan sistem informasi akuntansi penjualan terhadap aktivitas penjualan pada PD. Permata. Dalam penelitian ini penulis menggunakan analisis regresi linear sederhana dan didapat F hitung adalah dengan tingkat signifikansi oleh karena probabilitas jauh lebih kecil dari pada 0.05 maka model regresi bisa dipakai untuk memprediksi peranan sistem informasi akuntansi. Untuk pengujian hipotesis didapat t hitung adalah 7.271, oleh karena statistic hitung > dari statistic tabel atau > 2.00 maka H o ditolak. Pada kolom significance adalah atau probabilitas jauh dibawah Maka H o ditolak atau koefisien regresi signifikan, atau sistem informasi akuntansi penjualan benar-benar berperan terhadap aktivitas penjualan. Kata kunci: Sistem informasi akuntansi penjualan, aktivitas penjualan. vi
2 Abstract Basically diperusahaan sales activity is seen as very important activity because it can directly affect the company's survival. Sales accounting information system is part of the internal controls established by the company. Sales accounting information system to provide recording and reporting of evidence of any sales activity so that the company's management can get reports that are useful for assessing the effectiveness of the company, decision making and policy. This research was conducted to determine whether the sale accounting information system is applied to PD. Gems have been adequate and to determine the role of accounting information systems sales to the sales activity in PD. Gems. In this study the author uses a simple linear regression analysis and obtained F calculated is with a significance level of because the probability is much smaller than the 0.05 it can be used regression models to predict the role of accounting information systems. To test the hypothesis obtained t count is 7.271, because of statistical count > from statistical tables or > 2.00 then Ho is rejected. In the column is the significance or the probability far below Then Ho is rejected or significant regression coefficient, or the sale accounting information system actually contribute to sales activities. Keyword: Sales accounting information system, sales activity. vii
3 DAFTAR ISI Halaman ABSTRAK. i ABSTRACT... ii KATA PENGANTAR.. iii DAFTAR ISI. vi DAFTAR TABEL ix BAB I PENDAHULUAN 1.1. Latar Belakang Identifikasi Masalah Maksud Dan Tujuan Penelitian Kegunaan Penelitian... 3 BAB II TINJAUAN PUSTAKA 2.1 Konsep Peranan Sistem Informasi Akuntansi Pengertian Sistem Informasi Akuntansi Unsur-unsur Sistem Informasi Akuntansi Tujuan Dan Fungsi Sistem Informasi Akuntansi Sistem Informasi Akuntansi Penjualan Tujuan Penyusunan Sistem Informasi Penjualan Sistem Pencatatan Dan Laporan Keuangan Organisasi Penjualan Konsep Penjualan viii
4 2.4.1 Pengertian Penjualan Tujuan Penjualan Kebijakan Penjualan Klasifikasi Penjualan Prosedur Penjualan BAB III METODE PENELITIAN 3.1 Objek Penelitian Sejarah Singkat Perusahaan Metode Penelitian Teknik Pengumpulan Data Teknik Pengembangan Instrumen Operasional Variabel Uji Validitas Dan Reliabilitas Instrumen Populasi Dan Sampel Metode Pengambilan Sampel Pengujian Hipotesis BAB IV HASIL PENELITIAN DAN PEMBAHASAN 4.1 Hasil Penelitian Kegiatan Utama Perusahaan Kebijakan Penjualan Perusahaan Struktur Organisasi Perusahaan Fungsi-fungsi Yang Terlibat Aktivitas Penjualan Unsur-unsur Sistem Informasi Akuntansi Penjualan Perusahaan Jaringan Prosedur Dalam Sistem Penjualan Tunai Jaringan Prosedur Dalam Sistem Penjualan Kredit Pembahasan ix
5 4.2.1 Sistem Informasi Penjualan PD. Permata Peran Sistem Informasi Akuntansi Penjualan Terhadap Aktivitas Penjualan Pengujian Data Uji Validitas Uji Reliabilitas Analisis Regresi Linear Sederhana Pengujian Hipotesis BAB V KESIMPULAN DAN SARAN 5.1 Kesimpulan Saran DAFTAR PUSTAKA LAMPIRAN x
6 DAFTAR TABEL Tabel 3.1. Tabel 3.2. Tabel 4.1. Tabel 4.2. Tabel 4.3. Tabel 4.4. Tabel 4.5. Tabel xi
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ABSTRACT INFLUENCE OF ORGANIZATIONAL COMMITMENT TOWARD MANAGEMENT CONTROL SYSTEM IN MERCHANDISING TRANSPORTATION BUSINESS
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UNIVERSITAS BHAYANGKARA JAKARTA RAYA
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ABSTRACT. Keywords: The Implementation of Management Control, Sales Effectiveness. vii. Universitas Kristen Maranatha
ABSTRACT This research was conducted in Perkebunan Nusantara VIII Corporate. The objective of research is to identify quality level of implementation of Management Control System and to identify does the
ABSTRAK. Kata kunci : Logo, citra perusahaan, identitas merek, manajemen merek.
ABSTRAK Penelitian ini dimaksudkan untuk mengetahui sejauh mana logo baru XL memberikan pengaruh terhadap citra perusahaan XL berdasarkan persepsi masyarakat kota Bandung. Penelitian ini menggunakan pendekatan
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ABSTRAK PERANAN ANGGARAN PENJUALAN DALAM MENUNJANG EFEKTIVITAS PENJUALAN (STUDI KASUS PADA PT AGRONESIA DIVISI BMC) Penjualan memiliki arti penting bagi perusahaan dan merupakan sumber pendapatan bagi
ABSTRACT. Keywords: Internal Audit, Internal Control, Purchase of Raw Materials, Methods Champion. viii. Universitas Kristen Maranatha
ABSTRACT This study discussed the role of internal audit in supporting the effectiveness of internal controls in the purchases of raw materials PT.SANLIT CORE PLASTIC Bandung. Effective internal controls
SKRIPSI PENGARUH KUALITAS LAYANAN, KEPERCAYAAN, IMAGE TERHADAP KEPUASAN NASABAH DI PT. BPR MILALA MEDAN OLEH RUTH M.E SITUMORANG
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ABSTRAK. Kata kunci : sistem informasi akuntansi, enterprise resource planning, kualitas informasi akuntansi. vii
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PUBLIKASI ILMIAH. Disusun Sebagai Salah Satu Syarat untuk Meperoleh Gelar Sarjana Pendidikan pada Program Studi Pendidikan Ekonomi Akuntansi
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ABSTRAK PERANAN AUDIT INTERNAL DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN INTERNAL KAS (STUDI KASUS PADA PT. TELEKOMUNIKASI INDONESIA, TBK)
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ABSTRACT. Keywords: Balanced Scorecard, performance. Universitas Kristen Maranatha
ABSTRACT Balanced scorecard has a privilege in terms of coverage measurement is more comprehensive because it covers four perspectives. The first perspective is the financial perspective (financial perspective),
ANALISIS BEBERAPA VARIABEL YANG MEMPENGARUHI LEVEL OF INTELLECTUAL CAPITAL DISCLOSURE PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
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ABSTRACT. iii Universitas Kristen Maranatha
ABSTRACT In Indonesia cigarette user growth is increasing from year to year. In 2007, the number of smokers in Indonesia is 65,2 million smokers. Whereas in tahun1995 only sebesar34.7 million. Sampoerna
ABSTRACT. vii. Universitas Kristen Maranatha
ABSTRACT This Final Exam titled "EFFECT TRAINING EMPLOYEE PRODUCTIVITY IN PD ANUGERAH JAYA, CIMAHI". Problems are going to be solved by this study are: 1. How is the response employees regarding training
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ABSTRACT. Keywords: Electronic Data Processing System, data processing sales, and accruracy of preparation financial statements.
ABSTRACT Development and technological advances lead to competition between the business world who is for competitive. Companies are required to follow the progress of technologi in its operation in order
ABSTRAK. sistem pengendalian internal, efektivitas dan efisiensi, siklus persediaan.
ABSTRAK Penelitian ini bertujuan untuk mengetahui penerapan sistem pengendalian internal, efektivitas dan efisiensi pada siklus persediaan PT. Tobindo Kencana, dan untuk mengetahui pengaruh sistem pengendalian
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ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Penilaian kinerja dan Kompensasi terhadap Produktivitas kerja (Studi Pada PT Sinar Sakti Matra Nusantara). Populasi dalam penelitian
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ABSTRAK Semakin tingginya tingkat kebutuhan akan kesehatan membuat rumah sakit harus maksimal dalam pengelolaannya, karena itu diperlukan tata kelola yang baik dalam pelaksanaannya. Good corporate governance