{"id":"https://openalex.org/W75689014","doi":null,"title":"Pengembangan Sistem Informasi Akuntansi Penjualan Kredit untuk Meminimalisasi Kerugian Atas Piutang Tak Tertagih","display_name":"Pengembangan Sistem Informasi Akuntansi Penjualan Kredit untuk Meminimalisasi Kerugian Atas Piutang Tak Tertagih","publication_year":2010,"publication_date":"2010-12-01","ids":{"openalex":"https://openalex.org/W75689014","mag":"75689014"},"language":"id","primary_location":{"id":"mag:75689014","doi":null,"is_oa":false,"landing_page_url":"https://repository.maranatha.edu/763/","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},"parent_works":[],"lineage":["https://openalex.org/W75689014"],"child_works_count":0,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5063784427","display_name":"Tan Kwang En","orcid":"https://orcid.org/0000-0003-1256-1764","observed_orcids":["https://orcid.org/0000-0003-1256-1764"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Tan Kwang En","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0003-1256-1764","affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5076558676","display_name":"Jennifer Maria Massie","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Jennifer Maria Massie","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5037713179","display_name":"Verani Carolina","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Verani Carolina","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":93},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11734","display_name":"Decision Support System Applications","score":0.9502000212669373,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11734","display_name":"Decision Support System Applications","score":0.9502000212669373,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.03759999945759773,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.0038999998942017555,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/accounting-information-systems","display_name":"accounting information systems","score":0.8019999861717224},{"id":"https://openalex.org/keywords/credit-sales","display_name":"credit sales","score":0.9800000190734863},{"id":"https://openalex.org/keywords/doubtful-accounts","display_name":"doubtful accounts","score":0.9610000252723694},{"id":"https://openalex.org/keywords/bad-debt-loss","display_name":"bad debt loss","score":0.7559999823570251},{"id":"https://openalex.org/keywords/credit-function","display_name":"credit function","score":0.49000000953674316},{"id":"https://openalex.org/keywords/information-systems-development","display_name":"information system development","score":0.48899999260902405}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6584877967834473},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.6424920558929443},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6134023070335388},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.42769548296928406},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.34354519844055176}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:75689014","doi":null,"is_oa":false,"landing_page_url":"https://repository.maranatha.edu/763/","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W43944356","https://openalex.org/W181782411","https://openalex.org/W1551454310","https://openalex.org/W1041342054","https://openalex.org/W7036010859","https://openalex.org/W4403286320","https://openalex.org/W3011667389","https://openalex.org/W2601735515","https://openalex.org/W975348165"],"abstract_inverted_index":{"Sales":[0],"nowadays":[1],"is":[2,28,95],"mostly":[3],"done":[4],"on":[5,129],"credit,":[6],"so":[7,126],"companies":[8],"need":[9],"to":[10,30],"implement":[11],"an":[12],"outstanding":[13],"credit":[14,40,86,97,106],"sales":[15,41,87,107],"accounting":[16,42,88,115],"system":[17,27,117,123],"that":[18,50],"can":[19,132],"provide":[20],"information":[21,89,116],"needs":[22],"by":[23],"the":[24,70],"company.":[25,57],"Accounting":[26],"needed":[29],"help":[31],"controlled":[32],"it.":[33],"If":[34],"there":[35,94],"are":[36,91,102],"no":[37,96],"controls":[38],"in":[39,66,121],"system,":[43],"doubtful":[44,67,130],"accounts":[45],"will":[46,51],"be":[47,52,133],"increasing,":[48],"and":[49,99,124],"a":[53,56,64,112,127],"threat":[54],"for":[55,105],"PT.":[58,79],"TAB":[59,80],"branch":[60,82],"of":[61,72,78,114],"Cirebon":[62,81],"have":[63,85],"problems":[65],"accounts.":[68],"From":[69],"results":[71],"this":[73],"research,":[74],"it":[75],"happened":[76],"because":[77,93],"does":[83],"not":[84],"systems":[90],"inadequate":[92],"functions":[98,101],"billing":[100],"very":[103],"important":[104],"procedure.":[108],"The":[109],"author":[110],"suggest":[111],"development":[113],"with":[118],"several":[119],"changes":[120],"its":[122],"procedures":[125],"loss":[128],"account":[131],"minimized.":[134]},"counts_by_year":[{"year":2019,"cited_by_count":1}],"updated_date":"2026-11-14T11:04:58.165337","created_date":"2016-06-24T00:00:00"}
