Putri, Tanty Ika (2014) Analisis Sistem Pengendalian Internal Atas Penjualan Secara Kredit Dan Penerimaan Kas Piutang Usaha (Studi Kasus PT. Summit Oto Finance). S1 thesis, STIE Indonesia Banking School.
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Abstract
The system of internal control is one of the most important element in a company to prevent fraud. The main purpose of the company is to make a profit, as well as PT. Summit Oto Finance get profit by selling both cash sales and credit sales. Internal control systems of the company may form of policies, practices, and procedures adopted and implemented by the branch manager, head officer, and staff. Internal control system theory of credit on sales and cash on sale of accounts receivable that were analyzed in the PT. Summit Oto Finance, by looking at separation of functions responsibility on the organizational structure, authorized process of a credit sale transactions and cash receipts and also accounts receivable sales transaction recording procedures, practices were clean on the transaction, and the last one about recruit quality employees who according to the responsibilities by hiring employees who have an adequate education to performing their duties. The results of research at PT. Summit Oto Finance, that company does not fully implement the internal control system properly, but in a separate internal control function responsibility on the organizational structure has been very good in their implementation. Keywords: credit on sales, cash on sale of accounts receivable, internal control theory.
| Item Type: | Thesis (S1) |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Prodi S1 Akuntansi |
| Depositing User: | Ms Dyta Medina |
| Date Deposited: | 07 Sep 2020 07:43 |
| Last Modified: | 07 Sep 2020 07:43 |
| URI: | http://repository.ibs.ac.id/id/eprint/796 |
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