Evaluation of Sales Accounting Information Systems in Improving the Effectiveness of Accounts Receivable Control

Purpose: The purpose of this study is to investigate the implementation of a well-structured sales accounting information system in controlling company receivables at PT Tabi Anugerah Pharmindo. Research Design and Methodology: The research design includes an analysis of the characteristics of the COSO internal control system applied in credit risk management. The research methodology involved data collection through interviews and observations of the company's sales and accounts receivable collection processes. Findings and Discussion: The main findings of this study show that although the company has implemented appropriate control measures, challenges still exist especially in controlling receivables from government institutions and some pharmacies. Implication: The implications of this study show the importance of integration between internal control mechanisms and sales accounting information systems to manage credit risk more effectively. Recommendations for further research include the development of a more integrated control model and research on the application of the latest technology in the management of company receivables.

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Publication Details

Journal
Advances in Applied Accounting Research
Published
2024-08-23
DOI
https://doi.org/10.60079/aaar.v2i3.314
Citations
3
Primary Topic
Big Data and Business Intelligence
Type
article
Field-Weighted Citation Impact
1.59
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article

Evaluation of Sales Accounting Information Systems in Improving the Effectiveness of Accounts Receivable Control

Entar Sutisman, Kartim Kartim, Erdha Nafayta Austin Saleh
3 citations
Advances in Applied Accounting Research
Big Data and Business Intelligence
1.59
article

Evaluation of Sales Accounting Information Systems in Improving the Effectiveness of Accounts Receivable Control

Entar Sutisman, Kartim Kartim, Erdha Nafayta Austin Saleh
article en
3 citations

Abstract

Purpose: The purpose of this study is to investigate the implementation of a well-structured sales accounting information system in controlling company receivables at PT Tabi Anugerah Pharmindo. Research Design and Methodology: The research design includes an analysis of the characteristics of the COSO internal control system applied in credit risk management. The research methodology involved data collection through interviews and observations of the company's sales and accounts receivable collection processes. Findings and Discussion: The main findings of this study show that although the company has implemented appropriate control measures, challenges still exist especially in controlling receivables from government institutions and some pharmacies. Implication: The implications of this study show the importance of integration between internal control mechanisms and sales accounting information systems to manage credit risk more effectively. Recommendations for further research include the development of a more integrated control model and research on the application of the latest technology in the management of company receivables.

Advances in Applied Accounting ResearchVol. 2(3)
Universitas Yapis Papua (ID)
Openalex Percentile: Top 13%
Big Data and Business Intelligence
1.59
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