A, OKTAVIA DIAN (2007) PENERAPAN SISTEM DAN PROSEDUR PENJUALAN SEBAGAI ALAT PENGENDALIAN PENJUALAN PADA USAHA MIKRO, KECIL DAN MENENGAH SEKTOR ROTI DAN KUEDI BOJONEGORO. Other thesis, University of Muhammadiyah Malang.
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PENERAPAN_SISTEM_DAN_PROSEDUR_PENJUALAN_SEBAGAIALAT_PENGENDALIAN_PENJUALAN_PADA_USAHAMIKRO.pdf Download (91kB) | Preview |
Abstract
This research is a case study at middle small micro effort of bread sector and cake with title “System and Sale Prosedur as a Mean Operation Of Sale at UMKM Bread and Cake Sector”. The target of this research is to give an input concerning with the information system in sale accountancy at small and middle micro effort in Bojonegoro. In this research the researcher used data analysis technique, as follow: 1. The evoluation at execution of cash sale operation 2. The evoluation at execution of credit sales operation 3. System and sale procedure as a mean sale operation In general, system and sale procedur at Lily Bakery have been run well although it is modestl. The existance of geminating of labour duty. Does not influence the procedure, because there was still part of dissociasion function of finance. It is cac cause the incidence of KKN. Bills and daily report used in cash sale of document. The weekness of it lays in part of warehouse which is do not conduct a note accountancy in the form of card. It is caused of too much product secretory so that warehouse card do not needed. On the other hand in credit sale still happened a geminating of duty between sales department, besides accepting sales department , besides accepting sale order it is also matching with receivable card and sale order it is also matching with receivable card and goods stock card which is actually have to be done by collecting agency and warehouse shares. It happened caused of it’s minim of labour. As for suggestion that given by the writer which is can also use as consideration of company especially to improve an internal control and company’s property need an inauguration of clear function for sales department another sides, system and sale cash procedure including credit in data processing it better to use computer in order to have an accurat information, and if it is possible, suggested for company to add any labour.
| Item Type: | Thesis (Other) |
|---|---|
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Faculty of Economics and Business > Department of Accounting (62201) |
| Depositing User: | Zainul Afandi |
| Date Deposited: | 30 Apr 2012 06:19 |
| Last Modified: | 30 Apr 2012 06:19 |
| URI : | http://eprints.umm.ac.id/id/eprint/3396 |
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