Peranan Sistem Pengendalian Internal dalam Sistem Informasi Akuntansi Penjualan untuk Mengamankan Harta Perusahaan (Studi Kasus pada PT. Makmur Jaya)
Daftar Isi:
- In each company, sales are important and regular activity performed. Therefore, the necessary internal control systems adequate sales, as a tool to help management control so that reducing losses and loss of company stock that quite a lot. The author takes a sample of research at PT. Makmur Jaya, Jalan Leuwi Sari X No. 2, Bandung, using sampling methods strataan ( Stratified Sampling ), strata based on each section relating to the sale accounting information systems in securing the sale of corporate property. Data collection techniques uses were field research and literature, with research techniques questionnaires. The data are processed using simple regression analysis. Based on the results of regression analysis, the author obtained a value of R-square 0.383. From these results prove that the system of internal control of sales amounted to 38.3% have a role in securing the corporate property. This can be seen from quite inadequate internal control system. But the authors also point out defects such as lack of delivery orders and inventory reports from the warehouse.