EVALUASI SISTEM PENGENDALIAN INTERN TERHADAP PROSEDUR PENJUALAN (Studi Pada PT. Malang Indah Motor)
| Main Author: | Winarno, Winarno |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2009
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/11639/1/EVALUASI_SISTEM_PENGENDALIAN_INTERNTERHADAP_PROSEDUR_PENJUALAN.pdf http://eprints.umm.ac.id/11639/ |
Daftar Isi:
- This research is case study with title " System Evaluation of Pemgendalian Intern To Procedure Sale ( Study At PT. Unlucky Respect Motor)". Target of this research to know how System Internal Control of sale procedure PT. Motor Malang Indah Motor and also to know what is System Internal Control of sale procedure which in PT. Malang Indah Motor walk as according to good internal control principles. Analysis appliance the used is analysis qualitative namely analysis used to measure effectiveness storey;level pengenedalian of intern. Aspects the analysed is organization chart showing the division of duty, clear responsibility and authority, authority system and record-keeping procedure giving enough protection to properties, debt, expense and earnings, healthy practice in executing function and duty each;every organizational unit, by ascertaining do employees have healthy practices in the activity of and also employees which the was quality of as according to responsibility him. Research result indicate that System and Procedure Credit Sales which have been conducted during the time have good, this matter can be seen execution of sale procedure and system consistently which based on the each function and usage of dokumen-dokuemen supporter of transaction to facilitate reporting and recordkeeping of conducted transaction. Execution of conducted by System Internal Control company of PT. Malang Indah Motor have been executed better, but still there are some element lessening effectiveness of system applying to be seen from organizational aspect, authorization system, record-keeping procedure and healthy practice among others is the existence of geminating of duty and function of employees peeping out big enough opportunity to manipulation and insincerity by employees, despitefully also result delay of report because data processing which do not efficient and effective. Pursuant above conclusion of writer can give suggestion that The importance of dissociation of function specially amongsales department and shares of admin in the case of cash sale procedure authority and system. This function is meant so that to reached by checking of intern to each;every purchasing order transaction, so that rapian ketidak process administration can be depressed, Inspection and observation better be conducted sudden. This matter is [done/conducted] to detect early possibly if there insincerity and also The importance of good sanction have the character of administrative and crime for officer which impinge rule applying.