PENGARUH IMPLEMENTASI SISTEM INFORMASI AKUNTANSI PENJUALAN BERBASIS WEB DAN SISTEM PENGENDALIAN INTERNAL TERHADAP UPAYA PENCEGAHAN FRAUD : Studi pada Online Shop di Kota Bandung

• Main Author: Thifal Dier Dhiya Ramadhan, - (Author)
• Format: Book
• Published: 2019-09-26.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/47098/1/S_PEA_1501253_JUDUL.pdf; http://repository.upi.edu/47098/2/S_PEA_1501253_BAB1.pdf; http://repository.upi.edu/47098/3/S_PEA_1501253_BAB2.pdf; http://repository.upi.edu/47098/4/S_PEA_1501253_BAB3.pdf; http://repository.upi.edu/47098/5/S_PEA_1501253_BAB4.pdf; http://repository.upi.edu/47098/6/S_PEA_1501253_BAB5.pdf; http://repository.upi.edu/47098/7/S_PEA_1501253_LAMPIRAN.pdf
• Keywords: HF Commerce; HF5601 Accounting; L Education (General)

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh implementasi sistem informasi akuntansi penjualan berbasis web dan sistem pengendalian internal terhadap upaya pencegahan fraud pada Online Shop di Kota Bandung. Metode dalam penelitian ini adalah jenis pendekatan kuantitatif. Data penelitian ini diperoleh dari penyebaran kuesioner kepada 40 responden dengan teknik pengambilan sampel menggunakan teknik purposive sampling. Dalam menganalisis data, penelitian ini menggunakan pengujian statistik analisis korelasi rank spearman. Berdasarkan perhitungan analisis korelasi rank spearman dengan bantuan software SPSS 25 menghasilkan bahwa (1) Implementasi Sistem Informasi Akuntansi Penjualan Berbasis Web berpengaruh positif terhadap Upaya Pencegahan Fraud pada Online Shop di Kota Bandung, (2) Sistem Pengendalian Internal berpengaruh positif terhadap Upaya Pencegahan Fraud pada Online Shop di Kota Bandung. This study aims to determine how the influence of web-based sales accounting information systems and internal controls on fraud prevention at the Online Shop in Bandung City. The method in this research is a quantitative approach. The data of this study were obtained from distributing questionnaires to 40 respondents with a sampling technique using purposive sampling techniques. In analyzing data, this study uses statistical testing of Spearman rank correlation analysis. Based on the calculation of Spearman rank correlation analysis with the help of SPSS 25 software, it results that (1) Implementation of Web-Based Sales Accounting Information System has a positive effect on Fraud Prevention Efforts in Online Shop in Bandung City, (2) Internal Control System has a positive effect on Fraud Prevention Efforts in Online Shop in Bandung City.