PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI PEMBELIAN DAN PENJUALAN TERHADAP EFEKTIVITAS PENGELOLAAN KAS

Abstract

This research aimed to examine and analyze the effect of implementation of accounting information system buying
and selling on cash management effectivenessof PT Graha Kimia Sentosa. The reseach was quantitative. Moreover,
the data collection technique used purposive sampling. Furthermore, the data were taken 100 questionnaires which
distributed to employees who managed the cash. In addition, the data analysis technique used multiple linear
regression. The reseach result concluded as follows (1) the implementation of accounting information system of
buying had positive effect on cash management effectiveness. At this point,the system was kind of method and
recording procedure which arranged by human, either manual or computerized. This run collecting, saving and
presenting the data info information by indentifying, constructing, analyzing and grouping and reporting
transaction in order to fulfill company’s need in form of financial information.this information was used by the
management in having buying decision (2)implementation of accounting infromation system of selling had
positive effect on cash management effectiveness.at this point, the system was kind of transaction or big value on
company cash management effectiveness.
Keyword : buying, selling, cash management effectiveness