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Analisis Pengendalian Internal Sistem Penjualan Kredit (Study Kasus pada CV. Optic Pro)
Christa Epifani Sebayang (2014) | Tugas Akhir | Akuntansi
Bagikan
Ringkasan
Penelitianini dilakukan di CV. Optic Pro dengan judul Analisis Pengendalian InternalSistem Penjualan Kredit.CV. Optic Pro adalah perusahaan dagang yang kegiatan usahanya mendistribusikan peralatan aksesoris fotografi dengan merek dagang Optic Pro. Penelitian ini bertujuan untuk mengetahui apakah sistem pengendalian internal sistem penjualan kredit CV. Optic Pro sudah memadaidan bagaimanakah penerapanpengendalian internal sistem penjualan kredit pada CV. Optic Pro. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif analitis dengan pendekatan studi kasus pada CV. Optic Pro. Metode deskriptif analitis yaitu suatu metode penelitian dengan mengungkapkan masalah yang ada di perusahaan, mengolah data, menganalisis, meneliti, serta menginterprestasikannya. Dan alat analisis data menggunakan control matrix. Setelah penulis melakuan analisis tentang pengendalian internal sistem penjualan kredit pada CV. Optic Pro, masih ada beberapa elemen pengendalian internal yang belum dilaksanakan oleh CV. Optic Pro. Sehingga pelaksanan dan penerapan pengandalian internal sistem penjualan kredit pada CV. Optic Pro belum memadai. Karena ada beberapa elemen pengendalian internal sistem penjualan kredit yang belum memenuhi tujuan dari sistem operasi dan sistem informasi. Kata kunci : Pengendalian Internal, Sistem Penjualan Kredit
Ringkasan Alternatif
This research was held in CV. Optic Pro. The tilte of this research is An Analysis of Internal Controlling System of Sales Loan System of Sales Loan System in CV. Optic Pro. CV.Optic Pro is a kind of company which has a responsibility in distributing photography equipments using their own label; Optic Pro. The purposes of this research are to find out about what is the internal controlling system of sales loan system in CV. Opti c Pro, does the company apply it just as the requirements, and how did they apply the sales loan credit in their company. The research methods used in this research is descriptive analytic methods; the case study approach in CV. Optic Pro. Descriptive analytis method is one of the research methods that is telling out the company problem, processing the data, analyzing, observating, and interpreting it. Andusing thecontrolmatrixasa dataanalysistool. Then, after the present writer did the analysis of sales loan internal controlling system, there are still some elements of it that has not been applied in the company. Therefore, the implementation and application of the internal controlling system of credit sales in CV. Optic Pro has not been adequate. There are several elements of the internal controlling system who have not been fulfilled the purpose of the operating system and information system. Key words: internal controlling, sales loan system