EVALUASI SISTEM DAN PROSEDUR PENJUALAN KREDIT UNTUK PENINGKATAN PENGENDALIAN INTERN PADA PT. MALANG INDAH MOTOR
| Main Author: | Wulandari, Nawami |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2007
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/8152/1/EVALUASI_SISTEM_DAN_PROSEDUR_PENJUALAN_KREDIT_UNTUK_PENINGKATAN_PENGENDALIAN_INTERN_PADA_PT_MALANG_INDAH_MOTOR.pdf http://eprints.umm.ac.id/8152/ |
Daftar Isi:
- This research is a case study on PT Indah Motor Malang, who is engaged in trading business of buying and selling vehicles. The title of this study is "Evaluation of Credit Sales Systems and Procedures, to Improve Internal Controls in Malang PT Indah Motor". The study was conducted aiming to evaluate the system of sales, purchases, and inventories that are running and then design a system of sales, purchases, and new supplies that can enhance the internal control at PT Indah Motor Malang. Sales system should be designed in accordance with needs, so that each section contained in the system can perform its duties in accordance with the functions that can provide accurate information and in accordance with the needs of management and to improve internal controls at PT Indah Motor Malang. Objectives are achieved by performing two steps are: 1) to analyze the system of credit sales that are running, the analysis technique used is descriptive analysis technique with a qualitative approach or non-statistical analysis. The purpose of this analysis is to to find out whether the system of credit sales at PT Indah Motor Malang. is good, 2) Designing the right system of credit sales to PT Indah Motor Malang. These steps are carried out after it emerged that the system of credit sales at PT Indah Motor Malang not good. Detailed study found that the system of credit sales at PT Indah Motor Malang still not good and simple. This is because each section contained in Malang PT Indah Motor still has not carried out its duties based on the function of each part of itself and credit sales procedure is not supported by evidence or documents that complete and valid. Based on a detailed study states that the system of credit sales that are running is still not good, so in this study recommends that researchers design the proper system of credit sales, so that the problems encountered can be solved. The design system of credit sales made by the researchers is the design procedure of credit sales.