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Fakultas Ekonomi, Universitas Negeri Makassar
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Journal : Journal of Innovative and Creativity

 1 
Analysis of the Role of Internal Control of the Sales and Collection Cycle in Improving Sales Effectiveness in a Case Study of PT Mayora Indah Tbk for the Period 2022–2024 Ramadhani, Meutia Zahra; Anisa, Nur; Rahmi, Fatur; Paredanun, Brigitta Clecia; Syam, Ariel; Dunakhir, Samirah; Amalia, Alia Rezki
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.3914

Abstract

This study investigates the role of internal control in the sales and collection cycle to enhance sales effectiveness at PT Mayora Indah Tbk during 2022–2024. The research aims to analyze how internal control mechanisms impact sales performance and cash flow quality. Employing a descriptive quantitative approach with a longitudinal case study design, the population consists of all financial and operational data related to sales and collections. Purposive sampling was used to select annual financial reports, accounts receivable records, inventories, and supporting documents. Data were analyzed using financial ratio analysis and COSO-based internal control evaluation. The findings reveal that the implementation of credit authorization, integrated order processing, separation of collection and cash receipt duties, and technology-based receipt monitoring led to increased sales, improved collection quality, and a higher cash realization ratio. However, challenges remain in inventory management, as indicated by rising days inventory outstanding and cash conversion cycle. The study concludes that comprehensive internal control strengthens operational efficiency and cash flow stability.
Co-Authors Abduh, Amirullah Abdul Rijal Abdul Rijal Abdullah, Muh. Ridwan Rafi Al Ansari, Andi Khafifah Khairun Amalia, Alia Rezki Amaliah, Mufidah Amaliah, Musdalifah Aminuddin, Andi Nurannisa Putri Amiruddin Tawe Andani, Wanda Andi Ratu muttaqinah Anwar Ramli Anwar Rauf Anwar, Azwar Asrianto Asrianto Aulia Fahrunnisaa Ichwan Auliyah, Ayu Ayu Auliyah Azis, Fajriani Azwar Anwar Basri Bado Basri Bado, Basri Dahlan, Lukman Dhiyaulrizq, Ghina Azhzhahra Dini Asrawati Erianty Nurul Fajriani Azis Farhan Dwinanda Hanisyahputra Fauzia, Annisa Fikri Haikal Fitriani Fitriani Fitriyani, Nurleli Hafrida Banggu Hajrah Hamzah Hamzah, Hajrah Hariany Idris Hariany Idris Hasyim, Sitti Hajerah Isnawati Osman Izmi, Suci Rabiatul Janna, Harisatul Jayadi, Karta jusrawati, jusrawati M. Ridwan Tikollah Masnawaty Sangkala Masnawaty Sangkala Masri, Alifiah pratiwi Moh Nurisno Kurniawan Muh. Ichsan Ali Muhammad Azis Muhammad Azis Muhdsan, Mudhi'ah Mukarramah, Hilwiatul Mukhammad Idrus Mustafa, Nurul Nabilah Mutmainna AM, Andi Muarija Nining Purwanti Nining Purwanti, Nining Noviala, Arni Nur Afiah Nur Afiah Nur Afiah, Nur Nur Anisa Nur Fadilah Muchtar Nurafni Oktaviyah Nuraisyiah Nurhidayat Nurhidayat Nuriah, Shinta Nurrahmah, Andi Tenrisau Paredanun, Brigitta Clecia Pratiwi, Fadilah Purnama Sari Putri, Anisa Nabila Rahmi, Fatur Ramadhani, Meutia Zahra Ramlan Mahmud Rara Ariani Reformyanti, Sitti Fajrunnisa Rezi safutri Rijal, Abdul Rismawati, Mayada Romansyah Sahabuddin Ryketeng, Masdar Safutri, Rezi Sahade Samsinar Samsinar Samsinar Samsinar Samsinar Sangkala, Masnawaty Saputri, Adytia Meilyana Senolangi, Ernawati Sitti Hajerah Hasyim Sitti Hajerah Hasyim Sri Wahyuni Suci Aulia Salsabilah Usri Sugeng, Santoso Syam, Ariel Wahab, Muhammad Salehuddin Warka Syachbrani Yudistira, Andi Muhammad Arya Yuliah Ilham, Zuhalwah Yuniar, Sri Zaimar , Fina Ruzika