Pengaruh Sistem Akuntansi Penjualan Kredit dan Penagihan Piutang Terhadap Pengendalian Intern Piutang Tak Tertagih Pada Perum Perumnas Regional 1 Medan

Rama Dani, Retnawati Siregar

Abstract


This study aims to determine whether the credit sales accounting system and accounts receivable collection accounting system partially affect the internal control of uncollectible accounts at Perum Perumnas Regional 1 Medan. This type of research uses quantitative methods. The population in this study were all manager assistant managers and employees at Perum Perumnas Regional 1 Medan as many as 150 people. Sampling based on a purposive sampling approach, the sample in this study is all managers, assistant managers, employees of marketing and sales, and employees of the finance department as many as 30 people. The data analysis technique used is descriptive statistics. Tests were carried out by testing data quality, namely validity and reliability tests, classical assumption tests, namely normality tests, multicollinearity tests, and heteroscedasticity tests, multiple linear analysis tests, and hypothesis testing, namely partial test (t test) and determination coefficient test (r2). using the SPSS application version 24. The results of this study indicate that the credit sales accounting system has a positive and significant effect on the internal control of bad debts and the collection accounting system has a positive and significant effect on the internal control for uncollectible accounts at Perum Perumnas Regional 1 Medan.

Keywords


Credit Sales Accounting System; Accounts Receivable Billing Accounting System; Internal Control for Uncollectible Accounts.

Full Text:

PDF

References


Abidin, Z., & Dalimunthe, H. (2016). Analisis Pengaruh Perubahan ARus Kas dan Laba Akuntansi Terhadap Return Saham pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia.

Abidin, Z., & Dalimunthe, H. (2017). Analisis Faktor-Faktor Yang Mempengaruhi Audit Delay Yang Terdaftar di Bursa Efek Indonesia.

Amar S., Idris., Pratama. I., Anis, A. (2020). Exploring the Link between Income Inequality, Poverty Reduction and Economic Growth: An ASEAN Perspective. International Journal of Innovation, Creativity and Change Vol, 11(2), 24-41.

Andriani,Eka.(2015). Analisis pengendalian internal atas sistem akuntansi penjualan kredit, penagihan piutang dan penerimaan kas pada PT sijori interbintana pers Batam.Universitas Maritim Raja Ali Haji:Riau.

Anwarani,Nenti.(2016). Analisis pengendalian intern piutang pada PT. Pelabuhan Indonesia I (Persero). Ekonomi dan Bisnis.Akuntansi. Universitas Muhammadiyah Sumatera Utara:Medan.

Aprilia Manurung, Widya.(2018).Analisis piutang tak tertagih berdasarkan umur piutang pada Perum Perumnas Regional 1 Medan. Ekonomi dan Bisnis.Akuntansi.Universitas Medan Area:Medan.

Atrizka, D., Lubis, H., Simanjuntak, C. W., & Pratama, I. (2020). Ensuring Better Affective Commitment and Organizational Citizenship Behavior through Talent Management and Psychological Contract Fulfillment: An Empirical Study of Indonesia Pharmaceutical Sector. Systematic Reviews in Pharmacy, 11(1), 545-553.

Baridwan, Zaki.(2007).Sistem Akuntansi Penyusunan Prosedur dan Metode.YKPN:Yogyakarta.

Candrasa, L., Cen, C. C., Cahyadi, W., Cahyadi, L., Pratama, I., (2020). Green Supply Chain, Green Communication and Firm Performance: Empirical Evidence from Thailand. Systematic Reviews in Pharmacy, 11 (12), 398-406. doi:10.31838/srp.2020.12.65

Danilwan, Y., Dirhamsyah., Pratama, I. (2020). The Impact of Consumer Ethnocentrism, Animosity And Product Judgment On The Willingness To Buy. Polish Journal of Management Studies 2020; 22 (2): 65-81.

Danilwan, Y., Isnaini, . D. B. Y. & Pratama, . I. (2020) Psychological Contract Violation: A Bridge between Unethical Behavior and Trust. Systematic Reviews in Pharmacy, 11 (7), 54-60.

Danilwan, Y.; Isnaini, D. B.; Pratama, I.; Dirhamsyah, D. 2020. Inducing organizational citizenship behavior through green human resource management bundle: drawing implications for environmentally sustainable performance. A case study, Journal of Security and Sustainability Issues 10(Oct): 39-52.

Effendi, I., & Tarigan, E. D. S. (2013). Analisis Faktor-Faktor Psikologi Konsumen Terhadap Minat Beli dan Keputusan Pembelian Produk Elektronik di PT. Colombia Cabang Unit Brigjen Katamso Medan.

Effendi, I., & Tarigan, E. D. S. (2016). Pengaruh Iklan dan Promosi Penjualan Terhadap Keputusan Pembelian Laptop PT Prima Jaya Multi Medan (Doctoral dissertation, Universitas Medan Area).

Fitriantoro,Nugroho.(2018).Analisis pengaruh sistem informasi dan pengendalian internal terhadap efektivitas pengendalian piutang tak tertagih pada PT. Japfa Confeed Indonesia Tbk. Ekonomi dan Bisnis. Universitas Muhammadiyah Surakarta:Surakarta.

Ghozali, Imam. (2013). Aplikasi Analisis Multivariate dengan Program IBM. SPSS 21. Badan Penerbit Universitas Diponegoro:Semarang.

Ghozali,Imam.(2011).Aplikasi Analisis Multivariate Dengan Program SPSS. Badan Penerbit Universitas Diponegoro:Semarang.

Hakimah, Y., Pratama, I., Fitri, H., Ganatri, M., Sulbahrie, R. A. (2019) Impact of Intrinsic Corporate Governance on Financial Performance of Indonesian SMEs. International Journal of Innovation, Creativity and Change Vol, 7(1), 32-51.

Halim, Abdul.(2008). Auditing Dasar-dasar Audit Laporan Keuangan.Unit Penerbit dan Percetakan STIM YKPN:Yogyakarta.

Hartati,Dian.(2009). Sistem Pengendalian Intern Piutang Usaha Pada PT. SFI Medan. Ekonomi.Akuntansi. Universitas Sumatera Utara:Medan.

Hasibuan, Malayu S.P.(2007).Manajemen Sumber Daya Manusia Perusahaan, Bandung. PT. Bumi Aksa:Bandung.

Jullistiani, Prastuti.(2001). Sistem penjualan kredit dan piutang untuk mendukung efektivitas pengawasan intern pada PT. Marunindo Medan. Ekonomi.Akuntansi. Universitas Sumatera Utara:Medan.

Kasmir.(2003).Bank dan Lembaga Keuangan Lainnya Edisi Enam.OPT Raja Grafindo Persada:Jakarta.

Khaerunnisa, Amelia.(2017).Pengaruh Sistem Pengendalian Internal Penjualan Kredit Terhadap Piutang Tak Tertagih Pada PT. Mensana Aneka Satwa.Fakultas Ekonomi.Universitas Pakuan : Bogor.

Krismiaji,( 2010).Sistem Informasi Akuntansi.UPP AMP YKPN:Yogyakarta.

Lores, L., & Sari, W. P. (2016). Pengaruh Intellectual Capital Terhadap Nilai Perusahaan dengan Kinerja Keuangan Sebagai Variabel Intervening pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) (Doctoral dissertation, Universitas Medan Area).

Lores, L., & Siregar, R. (2017). Perubahan Laba Akuntansi dan Arus Kas Operasi Terhadap Perubahan Harga Saham pada Perusahaan Otomotif Yang Terdaftar di Bursa Efek Indonesia (BEI). Jurnal. Fakultas Ekonomi dan Bisnis, Universitas Medan. https://www. politeknikmbp. ac. id/phocadownloadpap/dosen/Vol6No22018/14_PERUBAHAN% 20LABA% 20AKUNTANSI% 20DAN% 20ARUS% 20KA S% 20OPERASI% 20TERHADAP. pdf Diakses tanggal, 6.

Lubis, H., Kumar, D., Pratama, I., Muneer, S. (2015). Role of psychological factors in individuals investment decisions. International Journal of Economics and Financial Issues, 2015, 5, pp. 397-405.

Lubis, H., Pratama, K., Pratama, I., Pratami, A. (2019). A Systematic Review of Corporate Social Responsibility Disclosure. International Journal of Innovation, Creativity and Change Vol, 6(9), 415-428.

Maggasingang, D., Solong, A., Nadhar, M., Pratama, I. (2020). The Factors Affecting the Corporate Cash Holdings in Listed Firms of Indonesia: Does Corporate Governance Matter?. International Journal of Innovation, Creativity and Change, Vol 14(5), 1215-1231.

Maulinahardi Mirza dan Max advian. (2013). Sistem Informasi Akuntansi. Malang.Elektronik Pertama dan Terbesar di Indonesia:Malang.

Mulyadi,(2014). Sistem akuntansi, Salemba Empat:Jakarta.

Mulyadi. (2008).Sistem Akuntansi.Salemba Empat:Jakarta.

Mulyadi.(2001). Sistem akuntansi, Salemba Empat:Jakarta.

Mulyadi.(2002).Auditing, Edisi keenam, Cetakan pertama. Salemba Empat: Jakarta.

Mulyadi.(2010).Sistem Akuntansi Edisi Ketiga.Salemba Empat:Jakarta.

Mulyadi.(2011). Sistem Perencanaan dan Pengendalian Manajemen.Salemba Empat:Jakarta.

Mulyadi.(2012).Akuntansi Biaya. Edisi ke-5. Cetakan Kesebelas.: STIM YKPN:Yogyakarta.

Nainggolan, K., & Situmorang, H. (2016). Pengaruh Earning Per Share dan Book Value Per Share Terhadap Harga Saham pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (Doctoral dissertation, Universitas Medan Area).

Notoatmodjo,S.(2012).Metedologi Penelitian Kese

Pratama, I. (2022). Tata Kelola Perusahaan dan Atribut Perusahaan pada Ketepatan Pelaporan Keuangan: Bukti dari Perusahaan yang Terdaftar di Bursa Efek Indonesia. Journal of Education, Humaniora and Social Sciences (JEHSS). 4 (3): 1959-1967.

Pratama, I., Che-Adam, N., Kamardin. N. (2019). Corporate social responsibility disclosure (CSRD) quality in Indonesian public listed companies. Polish Journal of Management Studies, 20 (1), 359-371.

Pratama, I., Che-Adam, N., Kamardin. N., (2020). Corporate Governance and Corporate Social Responsibility Disclosure Quality in Indonesian Companies. International Journal of Innovation, Creativity and Change, Vol 13(4), 442-463.

Pratama, K., Lubis, H., Pratama, I., Samsuddin, S.F., & Pratami, A. (2019). Literature review of corporate social responsibility disclosure. Journal of Advanced Research in Dynamical and Control Systems, 11(5), 1397-1403.

Pratami, A., Feriyanto, N., Sriyana, J., & Pratama, I. (2022). Are Shariah Banking Financing patterns pro-cyclical? An Evidence from ASEAN Countries. Cuadernos de Economía, 45(127), 82-91.

Prayudi, A. (2009). Pengaruh Pengawasan Pembayaran Masa Pajak PPH Pasal 25 Wajib Pajak 100 Besar Terhadap Penerimaan Pajak di Kantor Pelayanan Pajak Medan Barat Medan.

Pribadi, T. (2020). Pengaruh Biaya Produksi Terhadap Volume Penjualan Pada Sub Sektor Rokok di Busa Efek Indonesia (Doctoral dissertation, Universitas Medan Area).

Purwaji,Agus dkk.(2016). Akuntansi Biaya Edisi 2.Salemba Empat:Jakarta.

Putri,Dwi Andika.(2014). Analisis pengendalian intern piutang pada PT. Serumpan Indah Lestari. Ekonomi dan Bisnis.Universitas Muhammadiyah Sumatera Utara:Medan.

Putri,Dwi Andika.(2014). Analisis pengendalian intern piutang pada PT. Serumpan Indah Lestari. Ekonomi dan Bisnis.Universitas Muhammadiyah Sumatera Utara:Medan.

Rivai, Veithzal dan Permata Andria.(2007)Bank and Financial Institution Management Conventional & Syar’I Syste.PT. Raja Grafindo:Jakarta

Saragih, J., Pratama, I., Wardati, J., Silalahi, E. F., & Tarigan, A. (2020). Can Organizational Justice Dimensions Mediate Between Leader Mindfulness and Leader-Member Exchange Quality: An Empirical Study in Indonesia Pharmaceutical Firms. Systematic Reviews in Pharmacy, 11(2), 545-554.

Saragih, J., Tarigan, A., Pratama, I., Wardati, J., Silalahi, E. F. (2020). The Impact of Total Quality Management, Supply Chain Management Practices and Operations Capability on Firm Performance. Polish Journal of Management Studies, 21 (2), 384-397.

Sibuea, M. B.; Sibuea, S. R.; Pratami, A.; Pratama, I.; Nasution, R. 2020. Is business friendliness enhancing energy consumption in the ASEAN region?, Journal of Security and Sustainability Issues 9(M): 409-419.

Silitonga, K. A. A., Ahmad, . F., Simanjuntak, . C. W. & Atrizka, . D. (2020) Exploring the nexus between the HR practices and work engagement: The mediating role of Job Demand. Systematic Reviews in Pharmacy, 11 (7), 342-351. doi:10.31838/srp.2020.7.53.

Siregar, M. Y., & Mardiana, M. (2022). Effect of Quick Ratio, Total Asset Turnover, and Receivable Turnover on Return on Assets in Food and Beverages Companies Listed on the Indonesia Stock Exchange (IDX). Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences, 5(1).

Siregar, R. (2016). Akuntansi Perpajakan.

Soemarso S.R,(2004).Akuntansi Suatu Pengantar, Edisi Lima.Salemba Empat: Jakarta.

Sugiyono.(2008).Metode Penelitian Kunatitatif Kualitatif dan R&D.Alfabeta: Bandung.

Sugiyono.(2010).Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif, dan R&D.Alfabeta:Bandung.

Sugiyono.(2012).Metode Penelitian Kuantitatif Kualitatif, dan R&D. Alfabeta: Bandung.

Sugiyono.(2014).Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif, dan R&D.Alfabeta:Bandung.

Sugiyono.(2015).Metode Penelitian Kombinasi (Mix Method.Alfabeta:Bandung.

Sugiyono.(2016). Metode Penelitian Bisnis.Bandung : CV. Alfabeta:Bandung.

Sujianto., Yuliani, F., Syofian., Saputra, T, Pratama, I. (2020). The Impact of The Organizational Innovativeness On The Performance Of Indonesian Smes. Polish Journal of Management Studies 2020; 22 (1): 513-530.

Susanto,Azhar.(2002).Sistem Informasi Manajemen Edisi Kedua..Lingga Jaya:Bandung.

Susilawati, E., Khaira, I., & Pratama, I. (2021). Antecedents to Student Loyalty in Indonesian Higher Education Institutions: The Mediating Role of Technology Innovation. Educational Sciences: Theory & Practice, 21(3), 40-56.

Tarigan, E. D. S. (2018). Pengaruh Struktur Aktiva dan Likuiditas terhadap Struktur Modal pada Perusahaan Sektor Consumer Goods Industry (Industri Barang Konsumsi) yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016.

Tarnando,Baktiar.(2018). Analisis pengendalian intern piutang padaPerum Perumnas Regional 1 Medan. Ekonomi dan Bisnis.Akuntansi. Universitas Muhammadiyah Sumatera Utara:Medan.

Umar, Husein.(2011).Metode penelitian untuk skripsi dan tesis bisnis Edisi Kedua.Raja grafindo persada:Jakarta.

Utami, C. W., Indrianto, A. T. L., Pratama, I. (2019). Agricultural Technology Adoption in Indonesia: The Role of the Agriculture Extension Service, the Rural Financing and the Institutional Context of the Lender. International Journal of Innovation, Creativity and Change Vol, 7(7), 258-276.

Wardhani, I. I. Pratami, A., & Pratama, I., (2021). E-Procurement sebagai Upaya Pencegahan Fraud terhadap Pengadaan Barang dan Jasa di Unit Layanan Pengadaan Provinsi Sumatera Utara. Jurnal Akuntansi dan Bisnis: Jurnal Program Studi Akuntansi. 7 (2): 126-139.

Yusuf, Haryono.(2005).Dasar-dasar Akuntansi. Akademi Akutansi YKPN:Yogyakarta.




DOI: https://doi.org/10.31289/jbi.v1i1.1065

Refbacks

  • There are currently no refbacks.


Copyright (c) 2022 Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI)

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.