Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal JAKBS
Olivia Y. M Sardjono
Universitas Sam Ratulangi
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analisis Pengendalian Retur Penjualan untuk Mengurangi Dampaknya pada Laba Rugi PT. Enseval Putera Megatrading Tbk, Cabang Manado Maria Astrid Prada Lein; Inggriani Elim; Olivia Y. M Sardjono
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 2 (2026): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v4i2.5046

Abstract

Sales returns are one of the operational risks affecting the effectiveness of internal control and a company's profit and loss. This study analyzes sales return control and its effectiveness in reducing the impact on profit and loss at PT. Enseval Putera Megatrading Tbk, Manado Branch. The research employs a qualitative descriptive method through interviews, observation, documentation, and triangulation to ensure data validity. Results show that the company has implemented sales return control through segregation of duties, an authorization system, sound operating practices, and competent employees. Overall, control over sales returns has run effectively and supports the reliability of accounting information. However, it is not yet fully optimal, as weaknesses remain in distribution, inventory monitoring, and inter-departmental coordination, causing returns due to near-expired goods or delivery errors. Sales returns reduce net sales and increase operational costs, ultimately affecting company profitability.
Co-Authors Inggriani Elim Maria Astrid Prada Lein