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JIRA PENGARUH PERSAINGAN PASAR DAN ANGGARAN PARTISIPATIF TERHADAP KINERJA DAN KEPUASAN KERJA KARYAWAN PADA PT.STARS INTERNASIONAL SURABAYA
The purpose of this research is to analyze the implementation of company sales accounting information
system to the effectiveness of internal control system and the influence of sales internal control system
effectiveness in minimizing uncollectible account receivables. The research result of 39 company’s employees as
respondents to the sales accounting information system which has been implemented to the company shows that
83% of questionnaires’ answer state that sales accounting information system factor and internal control system
components have fulfilled the internal control effectiveness, and 75% state that account receivable turnover
system factor has fulfilled the internal control effectiveness. The decline of uncollectible account receivables from
company’s financial statement analysis of 2011 – 2012 periods showed the total amount of uncollectible account
receivable in 2011 is Rp 196,681,670 has declined into Rp 2,149,000 in 2012 and the average declination of
account receivable due in 2011 from 50 days become 39 days which is suitable with company credit standard.
Keywords: Sales Accounting Information System, Internal Control Effectiveness, and Uncollectible Account
Receivable
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