Examining the Impact of Credit Sales Accounting Information Systems on Internal Controls in Credit Sales: A Case Study of a Mobile Phone Retailer in Bandung

Abstract

The research addresses the critical role of Accounting Information Systems in enhancing internal controls and managing risks within organizations. It delves into the challenges faced in maintaining effective internal controls, detecting weaknesses, and ensuring the reliability of financial information in the context of credit sales. The study aims to investigate the impact of Accounting Information Systems on internal control mechanisms specifically related to credit sales, with a focus on mitigating risks, improving control quality, and enhancing the comparability of accounting information. The research employs a mixed-method approach, combining qualitative and quantitative analysis. Data collection involves interviews, surveys, and financial data examination. Analytical techniques include statistical analysis, regression modeling, and thematic coding to explore the relationship between Accounting Information Systems and internal control effectiveness. The study reveals a significant positive correlation between the quality of Accounting Information Systems and the strength of internal controls in credit sales processes. It identifies key areas where AIS interventions can bolster control mechanisms, reduce related party transaction risks, and enhance the reliability and comparability of accounting information. This research contributes to the existing literature by offering a comprehensive analysis of the interplay between Accounting Information Systems and internal controls in the context of credit sales. It provides insights into the practical implications of leveraging AIS to address internal control challenges and emphasizes the importance of proactive risk management strategies in enhancing overall organizational performance and financial reporting integrity.