EVALUASI PENERAPAN SISTEM PENJUALAN KREDIT BERDASARKAN SISTEM PENGENDALIAN INTERN PADA PT CHI CHI JAYA SAMARINDA

Dasiah Rosalina, Makmur Makmur, Sabri Nurdin

Abstract


Tujuannya adalah mengetahui kesesuaian penerapan sistem penjualan kredit berdasarkan prinsip sistem pengendalian intern. Dalam pengumpulan data, penulis melakukan beberapa wawancara, observasi, interview dan mempelajari sumber buku (sastra). Alat analisis yang digunakan adalah unsur-unsur pengendalian intern sistem penjualan kredit menurut Mulyadi dan tujuan pokok sistem pengendalian intern. Hasil dari penelitian ini adalah ada beberapa sistem yang diterapkan oleh perusahaan yang tidak sesuai dengan Sistem Pengendalian Intern sehingga dapat menyebabkan kerugian bagi perusahaan.

Kata Kunci : Sistem Akuntansi, Sistem Penjualan Kredit, Sistem pengendalian Intern

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References


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DOI: https://doi.org/10.96964/jamdi.v1i2.96

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