The Influence of Cash Sales Accounting Information Systems on Internal Control of Cash Sales: Study of One Company in The Consumer Goods Distributor Sector in Bandung

Ajeng Ayu Anggraeni; Maulana Yusup; Robbi Saepul Rahman; Jimmy Rusjiana

doi:10.55208/fhjza013

Authors

Ajeng Ayu Anggraeni Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung Author
Maulana Yusup Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung Author
Robbi Saepul Rahman Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung Author
Jimmy Rusjiana Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung Author

DOI:

https://doi.org/10.55208/fhjza013

Keywords:

Cash Sales Accounting Information System, Internal Control of Cash Sales

Abstract

This study seeks to determine and analyze the impact of variables. The research employed a quantitative methodology, explicitly utilizing a descriptive approach and verification methods such as correlation coefficient, simple linear regression, and coefficient of determination. The study included a population of 30 individuals, and the samples collected encompassed the entire community.

According to the research findings on a consumer goods distributor company in Bandung, it can be concluded that the company's cash sales accounting information system (X) is performing well, with a score of 3.25. The internal control of cash sales (Y) is also reported to be entirely satisfactory, with a score of 3.19. The findings of this study indicate a significant correlation (correlation coefficient of 0.862) between the Cash Sales Accounting Information System and Cash Sales Internal Control. The Cash Sales Accounting Information System contributes to 74.3% of the variation in Cash Sales Internal Control (R square contribution). The remaining 25.7% is attributed to unexamined factors such as company policy.

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