Peranan Controller Dalam Menunjang Efektivitas Pengendalian Internal Penjualan (Studi Kasus pada PT Inti (Persero) Bandung)
Daftar Isi:
- Sales is an element that plays an important role for the company, because of this activity the company earns revenue to be used as a source of funding for corporate survival. While the Controller is the executive manager responsible for corporate accounting functions. Controller coordinates the participation of management in the planning and control to achieve corporate objectives in determining the effectiveness of policies and in formulating organizational structures and procedures. With the growing company, of course, sales activity will increasingly play an important role. Therefore, management needs a good internal control of sales activities for the implementation is done effectively and efficiently and achieve company goals. In this regard, the study sought to identify variables that influence the effectiveness of sales at PT INTI (Persero). The variables used include the adequacy of internal control of sales and sales effectiveness. Samples taken using purposive sampling method. The method used in this research is descriptive method with approach of case studies. Champion used as a model method of data analysis. The results showed that sales of internal controls implemented in PT INTI (Persero) is adequate. Sales of adequate internal controls contributes to the effectiveness of sales.