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PENGARUH SISTEM INFORMASI AKUNTANSI PENJUALAN TERHADAP EFEKTIVITAS PENGENDALIAN PIUTANG PADA PT. NUSANTARA JAYA SENTOSA

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ABSTRACT THE INFLUENCE OF SALES ACCOUNTING INFORMATION SYSTEM ON THE EFFECTIVENESS OF RECEIVABLE CONTROL AT PT. NUSANTARA JAYA SENTOSA By Octavianus Simanjuntak The purpose of this study was to determine how the sales information system, how the effectiveness control of accounts receivable and accounting information systems influence the effectiveness of sales to accounts receivable at PT. Nusantara Jaya Sentosa. The method used in this research was descriptive method, ie the data collected by the real state or condition of the company. In collecting the data, the authors use the method: Questionnaire, FAQs and documentation. Questionnaires stasistic processed using Pearson Product Moment correlation, statistical test using t test = 0.05, coefficient of determination analysis, and regression analysis . Based on the research conducted, it was known the influence of sales accounting information system at PT . Nusantara Jaya Sentosa has an average of 3.86 which indicates that the accounting information system so that the effectiveness of the sales can be achieved, then to the effectiveness of controls receivable at PT. Nusantara Jaya Sentosa has an average value of 3.95 indicates that the effectiveness of receivables goes well. Based on statistical analysis using the formula Pearson Product Moment correlation coefficient, r = 0.035 was obtained which showed no relationship sales accounting information systems to control the effectiveness of accounts receivable at PT . Nusantara Jaya Sentosa was very low. Hypothesis test conducted showed that t count < t table is 0.186 < 1.701, it can be concluded that H0 was accepted. The amount of contributions made by the accounting information system of the effectiveness of controlling the sale of receivables was 0.01 % and the remaining 99.99 % was influenced by other factors.