The effect of a credit sales accounting information system on the effectiveness of account control in PT Megah

The purpose of this study is to determine and study how much influence the sales accounting information system, accounting information system cash receipts on the effectiveness of control of accounts receivable. The population in this study is limited, namely employees of PT Megah Kayu Industri Bandung. The sampling technique was 30 respondents. Data collection techniques used primary and secondary data with the help of SPSS version 20. For windows. From the test results, it can be concluded that the credit sales accounting information system, the cash receipt accounting information system have a partial and joint effect on the effectiveness of controlling accounts. © 2021 by the authors. Licensee SSBFNET, Istanbul, Turkey. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (http://creativecommons.org/licenses/by/4.0/).


Introduction
The development of the business world will bring companies to an increasingly complex level of competition. This demands that the company can be managed effectively and can achieve the desired goals (Samsulri Adirosdul, 2012). The furniture industry is an industry that processes raw materials or semi-finished materials from wood, rattan, and other natural raw materials that make a finished furniture product that has high added value as we design it as uniquely as possible. According to the Minister of Industry Airlangga Hartanto, "the furniture and handicraft industry is a sector based on the people's lifestyle. This means that product design innovation is needed that follows the latest market tastes so that it can compete with imported goods ". One example of a company that takes advantage of this business opportunity is PT Megah Kayu Industri Bandung, which carries wood as its flagship. This company has been established since 1976 and is a legal entity.
Over time and the large number of market demands, many people have set up similar businesses. The competition in this business is getting tighter, so the company must make every effort to increase its sales. Quality, price and marketing strategy must be presented in the best possible performance to achieve optimal profit. Of course, no company wants to lose, in this case the company must do it effectively and efficiently in running a business. The most important general factor in determining the viability of a company is sales. If a company cannot sell its products, a company will not have competitiveness against other developing companies, so the survival of the company will be threatened. Sales are revenue derived from sales of company products, presented after deducting sales discounts and sales returns (Leny Susilowati, 2010: 270).
Sales consist of cash sales and credit sales. According to (Mulyadi, 2013: 455) Cash sales are sales carried out by companies by requiring buyers to pay the price of goods first before the goods are handed over by the company to the buyers. While credit sales according to (Mulyadi, 2013: 201) are sales carried out by the company by sending goods according to the order received from the buyer and for a certain period the company has a bill to the buyer. One form of sales made by the company is sales on credit. The greater the volume of sales on credit, the greater the investment in accounts receivable.

IJRBS VOL 10 NO 1 ISSN: 2147-4478
247 Cash is something that must be considered in a company or organization, whether large, medium or small companies or organizations. Because in principle, cash is a current asset that is easily transferable. Therefore, it is necessary to have very tight supervision in controlling cash in a company or organization. In managing a company or organization, cash is important in every transaction that occurs in a company or organization. Therefore, it is necessary to have a cash accounting information system that regulates cash receipts and disbursements designed in such a way that each transaction flow related to cash can be recorded properly.
Accounts receivable is one of the current assets in a company where this asset is very important because it can indirectly show the amount of income of a company. A good company is a company that can control all activities within the company so that the company's goals can be achieved. However, PT. Megah Kayu Industri still has problems in collecting accounts receivable, which is caused by internal factors where there are still parts that have multiple duties and the company is still selling over credit to companies that have not paid off their debts without confirming to the company, causing many problematic loans. raises bad debts. This causes the need for an effective control to reduce fraud. Therefore it is necessary to carry out an effective control so that acts of fraud can be reduced.
Each accounting system is designed to provide adequate oversight to ensure that all transactions are recorded, properly authorized. The credit sales cycle relates to events related to the distribution of goods and services to other entities and the collection of related payments (Bodnar, 2004). Systems and procedures have differences, according to Mulyadi in his book, Accounting Information Systems (2001: 1). "The system is a network of procedures made according to an integrated pattern to carry out the main activities of the organization".
The Accounting Information System is an important part of the process of maximizing the performance of its product sales in the company. According to (Mulyadi, 2010: 3) Accounting Information System is an organization of forms, records and reports that are coordinated in such a way as to provide financial information needed by management to facilitate company management. Likewise for the Sales Accounting Information System, which includes all components of documents, records, procedures, and reports regarding the sales process which should be based on adequate internal controls. Sales accounting information system is created with the aim to control or control sales activities. This is necessary because sales can result in system errors or deliberate levels of fraud due to weaknesses of the system itself. This control must be able to guarantee policies and directives for management and as a tool to implement decisions and to regulate company activities, especially in the sales department and to be able to achieve the main goals of the company and protect all company resources from possible losses caused by errors and negligence in processing sales data (Hastoni and Apriliesabeth, 2008).
Based on the background that has been stated, the formulation of the problem in this study is as follows:

Literature Review
Theoretical background and conceptual framework

Sales Accounting System
Accounting provides information for use by managers in carrying out company operations. Accounting also provides information for other interested parties in assessing the company's performance. Therefore, in order for the system to continue running, it must still obtain useful information.
According to Mulyadi (2010: 210), the accounting system for credit sales is "credit sales are carried out by the company by sending goods according to the order received from the buyer and for a certain period the company has a bill to the buyer." So in the sales accounting system there are elements that support and all of these elements are organized in such a way as an accounting system called a credit sales accounting system.

Accounting for Cash Receipts
According to Hall (2009: 239) argues that the document reception room accepts checks from customers along with payment requests, where this document contains the main information needed for the customer's account. While Wing Wahyu Winarno (2006: 15) also argues about cash receipts, which means the cycle used to convert the company's products and services into cash. Insurance companies are included in the category of service companies whose products are services that often do not require large amounts of material costs.
The functions in the sales accounting information system related to sales activities from the emergence of sales orders to the receipt of sales results according to Mulyadi (2015: 211) are: Sales function: Responsible for receiving order letters from buyers, editing orders from customers to add information that is not yet in the order letter, requesting credit authorization, determining delivery dates and filling out delivery order letters. This function is also responsible for creating "back orders" when it is found that inventory is not available to fulfill orders from customers.
Credit Function: This function is under the financial function, which in credit sales transactions, is responsible for examining the credit status of customers and granting credit authorization to customers.
Warehouse Function: Responsible for storing goods and preparing goods ordered by customers, as well as handing over goods to the delivery function.
Shipping Function: Responsible for delivering goods on the basis of a delivery order letter received from the sales function, is also responsible for ensuring that no goods leave the company without the proper authorization.
Billing Function: Responsible for creating and sending sales invoices to customers, as well as providing a copy of invoices for the purpose of recording sales transactions by the accounting function.
Accounting Department: Responsible for recording receivables arising from credit sales transactions and making and sending receivables statements to debtors, as well as creating sales reports.

Effectiveness
Arens and Loebbecke (2015: 298) define effectiveness is "Effectiveness refers to the accomplishment of objective, whereas efficiency refers to the resource used to the achieve these objectives and example of effective is production of part without defect. Efficiency concern whether those parts are produced". In terms of efficiency, it can be seen from two sides, namely the ability to produce certain outputs with the use of fewer resources and the ability to use a certain number of resources to produce greater output. So, effectiveness is one of the tasks that must be carried out by management to ensure the achievement of a company or organizational goal.

Definition of Accounts Receivable Control
Accounts receivable control is a continuous effort made by company management in increasing the effectiveness of company activities or operations. In its implementation, accounts receivable control involves all parties, especially in the process of recording these receivables. In short, all leadership policies regarding accounts receivable are then operationalized by employees of the recording of accounts receivable, with maximum accounts receivable, it is hoped that the company can carry out its economic and social functions as effectively as possible (Tolinggilo, 2010).
Accounts receivable control procedures are closely related to controlling cash receipts on the one hand and controlling on the other. Accounts receivable is a link between the two. Judging from the preventive management approach, there are three general areas of control where action can be taken to realize receivables control.
According to Wilson & Cambell translated by Tjintjin Fenix Tj Bendera in Santoso (2013) the three fields are: Granting Trade Credit: The credit policy and terms of sale must not preclude sales to financially sound customers, nor should they incur large losses due to excessive sanctioned accounts.
Billing: When credit has been granted, efforts must be made to obtain payment according to the terms of sale within a reasonable time.
Determination and Implementation of Proper Internal Control: Even though the procedures for granting credit and collection have been properly administered or carried out in a fair manner, it does not guarantee control over accounts receivable control, that is, it does not guarantee or can ensure that all deliveries are properly invoiced or invoiced to customers and that receipts are actually entered into. company bank accounts so that an adequate control system must be implemented.

Empirical Review and Hypothesis development The Effect of Sales Accounting Information System on the Effectiveness of Accounts Receivable Control
The sales accounting information system has an influence on control effectiveness. The accounting information system is a framework that must be well coordinated between the resources owned by the company. This control must be able to guarantee policies and directives for management and as a tool to implement decisions and regulate company activities, especially the sales department and to be able to achieve the main goals of the company and efforts to protect all company resources from possible losses caused by mistakes and negligence in processing sales data (Hastoni, 2016). Li, Chan et al., (2011) said in their research that information systems are needed in managing company data. His research proves that control information technology, as a part of accounting and management information systems, affects the quality of information generated by the system. Planning is a standard in achieving the effectiveness of controlling accounts receivable. Thus, the sales accounting information system will be achieved if the effectiveness of control of accounts receivable is properly implemented and achieves targets, starting from sales order procedures to receiving money which is then compiled in financial reports and management reports (Fidyawati, 2012).

The Effect of Cash Receipts Accounting Information Systems on the Effectiveness of Accounts Receivable Control
Cash receipts are the last step in the sales cycle. Cash receipts are the process of receiving an amount of money and processing payments from customers for sales (Romney & Steinbart 2015). The cash receipt accounting system is a record made to carry out the activity of receiving money from cash sales or from receivables that is ready and free to use for general corporate activities. Company cash receipts come from two main sources, namely cash receipts from cash sales and cash receipts from receivables (Mulyadi 2014: 455).

Research and Methodology
The research method used is multiple regression method using SPSS software version 20. The population used was all employees who were simultaneously used as research samples using the saturated sample method (census). Based on Sugiyono (2006), if the population is less than 100, the sample is the entire population or called the total sample. Because this research was conducted at PT Megah Kayu Industri Bandung, the target population selected based on the object of research were 30 employees of PT Megah Kayu Industri Bandung, including 15 people in the sales department, 5 people in the warehouse, 5 people in the shipping department, 3 people in the billing department, 1 person at the cashier and 1 in the accounting department. The research instrument testing conducted in this study was the validity test and the reliability test. The design of data analysis in this study is descriptive analysis and verification analysis with the analysis tools of the correlation coefficient, the coefficient of determination, and hypothesis testing using the Fit model test (F test) and t test.

Model Fit Test (Test F)
This F test is used to determine whether there is joint (simultaneous) influence of the independent (free) variables on the dependent (dependent) variable. Proof is done by comparing the value of fcount with f table at the 5% confidence level and degrees of freedom df = (n-k-1) where n is the respondent and k is the number of variables.
The test criteria used are:

H1: H0= There is no significant influence between the Accounting Information System for credit sales and cash receipts on the Effectiveness of Accounts Receivable Control.
Ha = There is a significant influence between the Accounting Information System for credit sales and cash receipts on the Effectiveness of Accounts Receivable Control.

Test the Research Hypothesis
The t test is carried out to show whether the independent variable has a significant effect on the dependent variable. The results of testing the research hypothesis using the t test are as follows: Hypothesis testing of credit sales accounting information system variables (X1) on the effectiveness of accounts receivable control (Y)

H2: H0 = There is no significant effect of the credit sales accounting information system on the effectiveness of controlling accounts receivable
Ha= There is a significant effect of the credit sales accounting information system on the effectiveness of controlling accounts receivable

Result and Discussion
The classical assumption test is carried out before multiple linear regression analysis so that the regression model can be analyzed properly, so that it is free from BLUE assumptions. The number of data in the study was 30 respondents, so the results of the Classical Assumption Test can be seen in Table 1 which shows that the model testing has been free from problems of normality, multicollinearity, heteroscedasticity, and autocorrelation. The feasibility test of the model (F) aims as a predictive tool that tests whether the independent variable is able to explain the phenomenon of the dependent variable. The model is said to be feasible if the significance value of F or Probabilities value <α = 0.05.

. Predictors: (Constant), Sales Accounting Information System, Cash Receipt Accounting Information System
Based on Table 2, it is shown that the significance value is 0.000. The value of 0.000 is smaller than the significance level of 0.05 (5%) which means that the regression model presented is feasible to predict the effect of the independent variable on the dependent variable. The coefficient of determination (R2) test is a test conducted to determine the percentage effect of the independent variable on changes in the dependent variable. R-Square is between zero and one. Based on table 3, the adjusted R square value of 0.553 means that 55.3 percent of the variance in the effectiveness of controlling accounts receivable can be explained by the variable proportion of the credit sales accounting information system and the cash receipt accounting information system. While the remaining 44.7 percent of the effectiveness of accounts receivable control is explained by variables outside the research model.
Hypothesis testing (t test) is carried out to test the research hypothesis, how much influence the independent variable has on the dependent variable, the following results are obtained.  Table 4, it can be explained, the first hypothesis states that the credit sales accounting information system has an effect on the effectiveness of controlling accounts receivable (H1). The results for the variable proportion of the credit sales accounting information system of 0.024 are smaller than the significance of 0.05 and the regression coefficient value of 0.229. The test results show that the credit sales accounting information system affects the effectiveness of controlling the accounts receivable (H1 accepted).
The second hypothesis states that the cash receipts accounting system affects the effectiveness of accounts receivable control (H2). The results obtained from the t test for the cash receipt accounting system variable 0.483 are greater than the significance of 0.05 and the regression coefficient value -0.046. The test results indicate that the cash receipts accounting system has an effect on the effectiveness of controlling the receivables (H2 is accepted).

The Effect of Credit Sales Accounting Information System on the Effectiveness of Accounts Receivable Control
One of the resources owned by the company is selling on credit so that there is a need for handling or control for the company's operational effectiveness because too many receivables are likely to be uncollectible, so it is necessary to control accounts receivable to avoid uncollectible accounts. Hastoni (2004) explains that to support the effectiveness of controlling accounts receivable, the company tries to implement a reliable sales system and procedure. The sales accounting information system was created with the aim of being able to control or control sales activities. This is necessary because sales can result in system errors or intentional levels of fraud due to system weaknesses. This control must be able to guarantee policies and directives for management and as a tool to implement decisions and regulate company activities as well as efforts to protect all company resources from possible losses caused by errors and negligence in processing sales data (Hastoni and aplilieshabeth, 2008) Based on the hypothesis testing that has been done, it has found the influence of the credit sales accounting information system on controlling accounts receivable, this is in line with the research of Hutapea (2015), Santoso (2003) and Dewi Susanti (2009) which proves that the credit sales accounting information system has a significant role in increasing the effectiveness of accounts receivable control.

Effect of Cash Receipts Accounting Information System on Effectiveness of Accounts Receivable Control
In the cash receipt transaction from cash sales, this function is responsible for preparing the goods ordered by the buyer, as well as handing over the goods to the delivery function. This explains that the receivables control procedure is closely related to controlling cash receipts on the one hand and controlling on the other. Accounts receivable is a link between the two. Judging from the preventive management approach, there are three areas of general control where action can be taken to realize receivables control. The form of fraud that occurs in cash receipts from collection of accounts receivable is by covering the embezzlement of cash receipts from a customer with subsequent cash receipts from another customer. Based on the research results, the cash receipts accounting system has an effect on the control of accounts receivable, this is in accordance with the research of Hastoni and Dewi Susanti Aprilisabeth (2009) research proves that the cash receipts accounting information system has a significant role in increasing the effectiveness of controlling receivables at PT Trinunggal Komara. This research is also in line with the research of Noviani (2004), Hutapea (2011) and Opusunggu (2011).

The Effect of Credit Sales Accounting Information Systems and Cash Receipts Accounting Information Systems on the Effectiveness of Accounts Receivable Control
Based on the results of research that have been described statistically using SPSS, it can be seen from the results of the ANOVA test or the F test shows that the value of F-count> F-table is 16.698 so that the variable credit sales accounting information system and information system Accounting for cash receipts together has a significant effect on the effectiveness of controlling receivables. This result is consistent with previous research conducted by Hastoni and Dewi Susanti Aprilisabeth and this research is also in line with the research of Noviani (2004), Hutapea (2011) andOpusunggu (2011) and their research proves that the credit sales accounting information system and cash receipt accounting information system. jointly affect the effectiveness of control of accounts receivable.

Conclusions
In this study, researchers used data collection techniques, namely by using questionnaires and a sample of 30 employees of PT Megah Kayu Industri Bandung. This study aims to determine the effect of accounting information systems for credit sales and cash receipts on the effectiveness of controlling accounts. Based on the discussion of the results of the tests that have been carried out above, the following conclusions can be drawn: i. There is a significant effect of the Credit Sales Accounting Information System on the Effectiveness of Accounts Receivable Control. ii.
There is a significant effect of the Cash Receipts Accounting Information System on the Effectiveness of Accounts Receivable Control. iii.
There is a significant effect of the Credit Sales Accounting Information System and the Cash Receipts Accounting Information System on the Effectiveness of Accounts Receivables Control. Based on the analysis results and conclusions that have been described, the suggestions that can be given are as follows: i.
Future research should add variables that can affect the effectiveness of controlling accounts receivable ii.
Population and samples should be reproduced so that the resulting data is more accurate. iii.
Further research is suggested to conduct this research on other research objects so that the results can be compared.