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PENGARUH SISTEM INFORMASI AKUNTANSI PENJUALAN TERHADAP EFEKTIVITAS PENGENDALIAN PIUTANG PADA PT. MADA WIKRI TUNGGAL

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THE INTLIJENCE OF SALES ACCOUNTING INFORMATION SYSTEM TO TIIE EFFECTTVENESS OF RECEIVABLE CONTROL AT PT MADA WIKRI TT]NGGAL By Novembri Eunike Feodora The purpose of this study was to determine how the sales accounting information system, how the effectiveness of receivable control, and how far the influence of sales accounting information system to the effectiveness of receivable control at PT. Mada Wikri Tunggal. This research uses descriptive metho4 that is by collecting, process, and analized data so as to generatc the information needed to analyze the problem, by using Pearson Product Moment correlation, analysis of statistical tests using the t test with a = 0.05, coefficient of determination and analysis of rcgression Based on thc results of thc rcsearch that has been done, thcn it can be noted that the accounting infomration system of sales at PT Mada Wiki lunggal implemented with Lhe support ofthe human resources and tools, the data (the fcrm .-rr records), information, sales functiori, cash function, warehouse function, shipping function, and accounting functions with average value of 4,10. Ihe effectiveness of receivable control on PT Mada Wikri Tunggal carried out based on internal control purposes stch as providing reliable data, protecting the property and rrcords of the cornpany, improving the company's efficiency and effectiveness, and increase thc compliance of management policies with an average value of 4,31. Based on the result of statistical analysis with SPSS 16, conelation coefficient analysis (r) equal to 0.366 which indicates that the relationship ofsales accounting inlonnation syslem is low. By using a statistical test (t) obtaineC tcou > trable is 2,083 > 1,701 so the hy,pothesis Ho is rejected, which means that there is a sig,rificant relatio,rship betrveen sales accounting information systcm and effectivencss of receivablc control. Contribution of salcs accounting information system to e{Iectiveness of receivable control is 13,4o/o and 86,8% is influenced by other factors. With regression equation Y: 77,819 t 0,472X.