ANALISIS AUDIT OPERASIONAL ATAS PENJUALAN KREDIT DAN PIUTANG PADA PT. PENERBIT ERLANGGA MAHAMERU CABANG PALEMBANG

PRASETYO, FERRY and Rochmawati, Daud and Aryanto, Aryanto (2019) ANALISIS AUDIT OPERASIONAL ATAS PENJUALAN KREDIT DAN PIUTANG PADA PT. PENERBIT ERLANGGA MAHAMERU CABANG PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

Sales in one of the marketing functions thats are very important and decisive for the company in achieving its objectives, to obtain profits for maintaining the survival of the company. Because sales are one of the revenues, good internal control must be done to avoid bad things that might happen. This study aimed to analyze the internal control of credit and receivable sales of PT. Penerbit Erlangga Mahameru Of Palembang Branch in order to get a clear picture of the control applied. This was a field study taking the company as an object of this study. This study used descriptive qualitative method in the form of oral or written words about observable human behavior. Data were gathered by means of interviews, observation, documentation, literature review and data validity. The results of this study were obtained by using triangulation theory, comparing the results of observations, interviews, anf analysis of documents with the existing theories. The results of this study showed that there were multiple tasks where the salesman concurrently as a credit analyst, giving discounts to customers, so that there were differences in the price discount received by the customer with those submitted to the company. The salesman also served as the sender of the order where the number of items sent was not appropriate. There were differences in the amount of receivables between company billing files and customer’s recording. This was due to the lack of re – examination after the transaction. The finance departement filed files for credit and receivable sales without using any procedures, making it difficult to examine customer documents.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Pengendalian Intern, Penjualan Kredit, Piutang
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 3076 not found.
Date Deposited:	18 Nov 2019 03:07
Last Modified:	18 Nov 2019 03:07
URI:	http://repository.unsri.ac.id/id/eprint/16440

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