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Martaningtyas, Vindi Ayu (2012) ANALISIS SISTEM PENGENDALIAN INTERN PENJUALAN PADA UD. AREMA JUNREJO BATU. Other thesis, University of Muhammadiyah Malang.

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The purpose of this study was to describe the system of internal control of sales at UD. Arema Junrejo Batu. Document analysis technique used is descriptive qualitative way to describe the internal controls of cash and credit sales at UD. Arema with analysis tools such as analysis based on the Organizational Structure, the documents are used, the system of authority and procedures for sales accounting systems, employee skill levels and healthy practices. Based on the analysis the researchers did the organizational structure that can be said to have been effective because the company has been performing their duties in accordance with existing authority. Documents used inadequate because it only uses a memorandum of cash and credit billing books. Power systems and procedures are carried out effectively sales because sales activity is conducted by parties who are given duties and authority as well. UD. Arema not conduct tests in terms of prospective employees because sales activity only in the production process, packaging, sales and financial sections addressed by the owner. UD. Arema not fully able to create a healthy practice because of a lack of supervision of employees which raised the fraud committed by salesmen and UD. Arema only have billing records and did not have a form of financial statements. It is therefore expected to UD. Arema to pay more attention to the documents used as evidence of the need for credit sales invoices and financial statements to be useful for comparison of each month and from year to find out earnings per year. They are expected to be more oversight and establish good communication to employees.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 13 Jan 2015 04:48
Last Modified: 13 Jan 2015 04:48

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