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NAMA NRP



: Petrus Irwan Ronaldo Pangihutan Hutasoit : 1651099



JUDUL : PENGARUH EFEKTIVITAS PENGENDALIAN PIUTANG TERHADAP SISTEM INFORMASI AKUNTANSI



EFEKTIVITAS PENGENDALIAN PIUTANG



SISTEM INFORMASI AKUNTANSI (Y)



FENOMENA : SISTEM INFORMASI AKUNTANSI (Y) KETERANGAN FENOMENA SISTEM INFORMASI AKUNTANSI



LINK BERITA TANGGAL https://megapolita n.kompas.com/rea d/2016/12/09/154 81751/bambang. widjojanto.sebut.a da.indikasi.korupt if.di.pemprov.dki. jakarta



NAMA PAKAR & JABATAN



Bambang Widjojanto Mantan Wakil Ketua Komisi Pemberantasan Korupsi (KPK)



02 Oktober 2012 http://nasional.ko Uchok Sky Khadafi mpas.com/read/20 Koordinator 12/07/15/1500582 Investigasi dan 3/policy.html Advokasi Sekretaris Nasional Forum 15 Juli 2012 Indonesia untuk Transparansi Anggaran (FITRA)



JUDUL



PERNYATAAN



Bambang Widjojanto Sebut Ada Indikasi Koruptif di Pemprov DKI Jakarta



Menurut laporan BPK 31 Mei 2016, pengendalian pengelolaan aset tetap masih belum memadai, yaitu pencatatan aset tetap tidak melalui siklus akuntansi dan tidak menggunakan sistem informasi akuntansi sehingga berisiko salah saji.



FITRA: PT Telkom BUMN Paling "Korup"



Uchok mengatakan, potensi kerugian negara dalam 144 BUMN induk mencapai Rp 4,9 triliun, 305 juta dollar AS, dan 3,3 juta yen Jepang dengan total dugaan penyimpangan penggunaan keuangan sebanyak 2.757 kasus. Dari jumlah itu, 1.527 kasus masih dalam proses tindaklanjut. Potensi kerugian negara itu, kata Uchok, terjadi akibat lemahnya sistem pengendalian akuntansi dan pelaporan, lemahnya sistem pengendalian pelaksanaan anggaran, dan lemahnya pengendalian internal.



KETERANGAN



LINK BERITA TANGGAL https://megapolita n.kompas.com/rea d/2015/07/06/181 40211/BPK.Ada. Permasalahan.dal am.Pengelolaan.K euangan.DKI.Jak arta 06 Juli 2015



NAMA PAKAR & JABATAN



Moermahadi Soerdja Djanegara anggota V BPK



JUDUL



PERNYATAAN



BPK: Ada Permasalahan dalam Pengelolaan Keuangan DKI Jakarta



Oleh karena itu, BPK masih menemukan permasalahan signifikan pada sistem informasi pengelolaan aset tetap yang belum dapat menyajikan data rincian aset tetap untuk mendukung pencatatan sesuai standar akuntansi pemerintah atas saldo awal ataupun mutasi aset tetap tahun 2014.



TEORI KAJIAN PUSTAKA : SISTEM INFORMASI AKUNTANSI (Y) KETERANGAN



JENIS REFERENSI



PENGARANG



JUDUL BUKU



PERNYATAAN



E-Book (2007)



Don Hansen, Maryanne Mowen, Liming Guan.



Cost Management : Accounting and Control



An accounting information system is one that consists of interrelated manual and computers parts and uses processes such as colleting, recording, summarizing, analyzing, and managing data to provide information to user. (p.4.)



E-Book (2013)



Gordon B. Davis, Gordon Bitter Davis



The Blackwell Encyclopedia of Management information system.



accounting information system is to provide the necessary controls over the processing of transactions to ensure that the organization's financial activities are recorded and reported accurately, fairly, and on a timely basis.



Ebook (2008)



Miracel Griff



DEFINISI SIA



HASIL SINTESA



Professional Accounting Essays and Assignments.



The accounting information system is part of the organisation's information system. Whereas the information system will process a mixture of quantitative (i.e. numerical) and qualitative (i.e. non numerical) data, the accounting information systems within an organisation,all of wich must work together in an effective and efficient way. Berdasarkan definisi yang diungkapkan di atas maka dapat dikatakan bahwa SIA merupakan bagian dari sistem informasi organisasi yang menyediakan kontrol yang diperlukan atas pemrosesan transaksi untuk memastikan bahwa kegiatan keuangan organisasi dicatat dan dilaporkan secara akurat, adil, dan tepat waktu dengan sistem yang terdiri dari bagian manual dan komputer yang saling terkait.



KETERANGAN



JENIS REFERENSI



PENGARANG



JUDUL BUKU



PERNYATAAN



TEORI KAJIAN PUSTAKA : DIMENSI SISTEM INFORMASI AKUNTANSI (Y) KETERANGAN



JENIS REFERENSI



DIMENSI SIAM



PENGARANG



JUDUL BUKU



Ebook (2006)



Jennex, Murray E



Knowledge Management in Modern Organizations



Ebook (2012)



Jennex, Murray E



Dynamic Models for Knowledge-Driven Organizations



PERNYATAAN the system quality dimension is conceptualized in the J & O model as involving three subdimensions. The first of these subdimensions are technological resources, which involves the capability of the organization to develop, operate, and maintain a KMS (Jennex and olf-man, 2004) The System Quality dimension is described by technological resources, form of Knowledge management system and level of Knowledge management system. Knowledge/Information Quality dimension is described by Knowledge Strategy/Process, Richness and Linkages.



KETERANGAN



JENIS REFERENSI



E-Book (2010)



PENGARANG



JUDUL BUKU



N Gorla, TM Somers, B Wong



Organizational impact of system quality, information quality, and service quality



PERNYATAAN system quality is concerned with whether there are bugs in the system, the consistency of user interface, ease of use, quality of documentation, and sometimes, quality and maintainability of program code.



Berdasarkan paparan teori-teori di atas maka dapat dikatakan bahwa pengukuran dimensi SIA adalah mengembangkan, mengoperasikan, dan memelihara Sistem Manajemen Pengetahuan.



HASIL SINTESA



TEORI KAJIAN PUSTAKA : EFEKTIVITAS PENGENDALIAN PIUTANG (X) KETERANGAN DEFINISI



JENIS REFERENSI



E-Book (2013) E-Book (1997)



PENGARANG Deborah B. Proctor, Alexandra Patricia Adams



JUDUL BUKU Kinn's The Medical Assistant - E-Book: An Applied Learning Approach



Arens and Loebbecke. Auditing, an integrated approach: solutions manual



PERNYATAAN The accounts receivable control is a daily summary of what remains unpaid on the accounts. Most offices also complete an end of day summary. Effectiveness refers to the accomplishment of object tive, wehre as efficiency refers to the recource use to the achieve these objectives and example of effective is production of part without defect. Efficiency concern whether those part are produce.



KETERANGAN



JENIS REFERENSI E-Book (2010)



HASIL SINTESA



PENGARANG Harold Koontz



JUDUL BUKU



PERNYATAAN



Control is he measurement and correction of the performance of subordinates in order to make sure that enterprise objectivitas and the plans divided to action the are accomplished. Berdasarkan definisi yang diungkapkan di atas maka dapat dikatakan bahwa efektifitas pengendalian piutang merupakan suatu upaya berkesinambungan yang dilakukan oleh manajemen perusahaan dalaam menigkatkan efektivitas kegiatan atau operasi perusahaan. Essentials of Management



TEORI KAJIAN PUSTAKA : DIMENSI EFEKTIVITAS PENGENDALIAN PIUTANG (X) KETERANGAN



JENIS REFERENSI



PENGARANG



Harold Koontz, Heinz Weihrich



E-Book (2001)



JUDUL BUKU Essentials of Management: An International, Innovation, and Leadership perspective.



PERNYATAAN



control is characterized by a wide use of rules, regulations, policies, procedures, and formal authority.



DIMENSI E-Book (1970)



Raymond George Medical practice and the Brown, Henry Malcolm community Whyte



HASIL SINTESA



Account receivables attributes correlation of regional attributes, and correlation of bed usage statistics.



Berdasarkan paparan teori-teori di atas maka dapat dikatakan bahwa pengukuran dimensi efektivitas pengendalian piutang adalah aturan, peraturan, kebijakan, prosedur, dan otoritas formal.



TEORI KERANGKA BERPIKIR : EFEKTIVITAS PENGENDALIAN PIUTANG  SISTEM INFORMASI AKUNTANSI (X1  Y) KETERANGAN



TEORI (KERANGKA BERPIKIR)



JENIS REFERENSI



Journal (2015)



PENGARANG



Samukri



JUDUL BUKU



Influence Effectiveness of Internal Control System and Implementation of Financial Accounting Information System on the Quality of Accounting Information



PERNYATAAN From this research it can be seen how much influence that occurred between the effectiveness of internal control systems, to financial accounting information system. The participation of all stakeholders in the implementation of internal control systems should be improved. For the understanding of the meaning and importance of internal controls should be disseminated on an ongoing basis. Effective internal control requires a strong control environment in which other components implemented.



PENELITIAN SEBELUMNYA : STRUKTUR ORGANISASI (X1)  SIAM (Y)



NAMA JURNAL KETERANGAN



PENGARANG Journal



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JUDUL THE INFLUENCE OF SALES ACCOUNTING INFORMATION SYSTEM TO THE EFFECTIVENESS OF RECEIVABLE CONTROL



PERNYATAAN The research method used in this research is descriptive method with quantitative approach. The unit of analysis in this research is akintansi information systems sales and accounts receivable control effectiveness in PT Adira Finance Bandung. The method used is a saturated sample of 30 respondents. To determine the effect of the accounting information system on the effectiveness of controlling the sale of receivables, used statistical analysis using Spearman rank correlation coefficient calculation, the coefficient of determination, t test and also using SPSS 14.0 for windows applications to strengthen calculation manually. The results qualitatively show that the accounting information system sales are good, so it is with good control effectiveness are doubtful, and the results of quantitative research shows the influence of accounting information system for the sale of the effectiveness of control accounts for 40%, and the remaining 60% described other variables outside sales accounting information systems, such as preparation of the budget, interest payments and the level of profits or earnings of the company.



NAMA JURNAL KETERANGAN



PENGARANG



Journal (2013)



Yustisi Arifani Putri



JUDUL



EFFECTIVENESS ANALYSIS OF CREDIT SYSTEM AND RECEIVABLE CONTROL



PERNYATAAN This research aimed to assess whether the credit system and the receivable control of PT Adira Dinamika Multifinance Bukittinggi has been running effectively. The method used in this research is descriptive qualitative method. The research is done by comparing the company`s procedure and Committee Of Sponsoring Organization (COSO) internal control theory. This study used secondary data source (receivable lists from 2010 to 2012). The results of this research shows that PT Adira Dinamika Multifinance Bukittinggi (minor obstacle excluded) has been running effectively. On the other hand, Adira Finance`s receivable control indicates a decreasing performance in last 3 (three) years. The decrease is due to lack of company's performance to handle credit problems, high rates of sales while amount of bad debt has not diminished. The high number of doubtful accounts due to negligence by Adira during process, and control over both pre-credit and post-credit.