Pengaruh Sistem Informasi Akuntansi Manajemen dan Pengendalian Internal Terhadap Efektivitas Penjualan (Studi Pada PT. Matahari Department Store Palembang Square Extention)

Abstract

One of the most important operational activities of a company is sales. Maximum sales can be a measure of a company's success and the profits obtained can affect the company's survival in the future. In the process of achieving sales effectiveness, the company certainly needs a quality management accounting information system and good and effective internal control. The purpose of this study is to determine the effect of management accounting information systems and internal control on sales effectiveness at PT. Matahari Department Store Palembang Square Extension. The research method used in this study is a quantitative research method with an associative research approach. The results of this study indicate that management accounting information systems and internal control have a significant effect simultaneously on sales effectiveness. The results of partial hypothesis testing indicate that the Management Accounting Information System does not affect Sales Effectiveness. While Internal Control partially affects Sales Effectiveness.