Pengaruh Penjualan Kredit, Biaya Pengumpulan Piutang dan Diskon Penjualan terhadap Volume Penjualan Sepatu Cibaduyut Bandung
The purpose of this research is to know and analyze the influence of sales credit/sales on account, collection cost receivable and sales discounts to sale volume. By using the purposive method, this research surveyed at 30 midle and small entrepreneur in Cibaduyut Bandung Town. Data analysis to test...
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| Format: | Article |
| Language: | English |
| Published: |
Maranatha Christian University
2014-12-01
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| Series: | Jurnal Akuntansi |
| Online Access: | https://journal.maranatha.edu/index.php/jam/article/view/325 |
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| _version_ | 1850183849647013888 |
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| author | Nelsi Wisna |
| author_facet | Nelsi Wisna |
| author_sort | Nelsi Wisna |
| collection | DOAJ |
| description | The purpose of this research is to know and analyze the influence of sales credit/sales on account, collection cost receivable and sales discounts to sale volume. By using the purposive method, this research surveyed at 30 midle and small entrepreneur in Cibaduyut Bandung Town. Data analysis to test the hypothesis is path analysis. The result of this research shows that only credit sales having an effect on positive and significant to sale volume, while the collection cost receivable and sales discount not have
an effect.
Keywords :Sales credit, collection cost, sales discount, sale volume |
| format | Article |
| id | doaj-art-5dfc0d1f2d0c48dca32c8166f61ad053 |
| institution | OA Journals |
| issn | 2085-8698 2598-4977 |
| language | English |
| publishDate | 2014-12-01 |
| publisher | Maranatha Christian University |
| record_format | Article |
| series | Jurnal Akuntansi |
| spelling | doaj-art-5dfc0d1f2d0c48dca32c8166f61ad0532025-08-20T02:17:13ZengMaranatha Christian UniversityJurnal Akuntansi2085-86982598-49772014-12-01718510010.28932/jam.v7i1.325325Pengaruh Penjualan Kredit, Biaya Pengumpulan Piutang dan Diskon Penjualan terhadap Volume Penjualan Sepatu Cibaduyut BandungNelsi WisnaThe purpose of this research is to know and analyze the influence of sales credit/sales on account, collection cost receivable and sales discounts to sale volume. By using the purposive method, this research surveyed at 30 midle and small entrepreneur in Cibaduyut Bandung Town. Data analysis to test the hypothesis is path analysis. The result of this research shows that only credit sales having an effect on positive and significant to sale volume, while the collection cost receivable and sales discount not have an effect. Keywords :Sales credit, collection cost, sales discount, sale volumehttps://journal.maranatha.edu/index.php/jam/article/view/325 |
| spellingShingle | Nelsi Wisna Pengaruh Penjualan Kredit, Biaya Pengumpulan Piutang dan Diskon Penjualan terhadap Volume Penjualan Sepatu Cibaduyut Bandung Jurnal Akuntansi |
| title | Pengaruh Penjualan Kredit, Biaya Pengumpulan Piutang dan Diskon Penjualan terhadap Volume Penjualan Sepatu Cibaduyut Bandung |
| title_full | Pengaruh Penjualan Kredit, Biaya Pengumpulan Piutang dan Diskon Penjualan terhadap Volume Penjualan Sepatu Cibaduyut Bandung |
| title_fullStr | Pengaruh Penjualan Kredit, Biaya Pengumpulan Piutang dan Diskon Penjualan terhadap Volume Penjualan Sepatu Cibaduyut Bandung |
| title_full_unstemmed | Pengaruh Penjualan Kredit, Biaya Pengumpulan Piutang dan Diskon Penjualan terhadap Volume Penjualan Sepatu Cibaduyut Bandung |
| title_short | Pengaruh Penjualan Kredit, Biaya Pengumpulan Piutang dan Diskon Penjualan terhadap Volume Penjualan Sepatu Cibaduyut Bandung |
| title_sort | pengaruh penjualan kredit biaya pengumpulan piutang dan diskon penjualan terhadap volume penjualan sepatu cibaduyut bandung |
| url | https://journal.maranatha.edu/index.php/jam/article/view/325 |
| work_keys_str_mv | AT nelsiwisna pengaruhpenjualankreditbiayapengumpulanpiutangdandiskonpenjualanterhadapvolumepenjualansepatucibaduyutbandung |