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All Journal Journal of Innovative and Creativity
Paredanun, Brigitta Clecia
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Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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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.
Analisis Penerapan Siklus Persediaan Dan Pergudangan Dalam Meningkatkan Efektifitas Pencatatan Operasional UMKM: Studi Kasus UMKM Chochofun13 Borong Di Makassar Ramadhani, Meutia Zahra; Anisa, Nur; Syam, Ariel; Rahmi, Fatur; Paredanun, Brigitta Clecia
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

Abstract

Penelitian ini membahas tantangan yang dihadapi UMKM Chochofun13 Borong di Makassar terkait sistem persediaan dan pergudangan manual yang memengaruhi efektivitas pencatatan operasional. Tujuan penelitian adalah menganalisis penerapan siklus persediaan dan sistem pergudangan guna meningkatkan akurasi pencatatan operasional. Penelitian deskriptif kualitatif dengan studi kasus dilakukan dengan purposive sampling staf yang mengelola persediaan dan pencatatan. Data dikumpulkan melalui wawancara terstruktur, observasi, dokumentasi, dan studi pustaka, kemudian dianalisis menggunakan model Miles, Huberman, dan Saldaa yang meliputi reduksi data, penyajian, dan penarikan kesimpulan. Hasil menunjukkan sistem manual menyebabkan selisih stok, keterlambatan pelaporan, dan lemahnya pengendalian internal. Keterbatasan terdapat pada pemisahan tugas dan ketiadaan teknologi digital yang memengaruhi keakuratan dan ketepatan waktu. Kesimpulan penelitian menegaskan bahwa transformasi digital dan penguatan kontrol internal dapat meningkatkan keandalan data dan efisiensi operasional. Rekomendasi meliputi adopsi pencatatan digital sederhana, penyusunan SOP, dan pemisahan tugas untuk memperbaiki akurasi dan daya saing.
Co-Authors Amalia, Alia Rezki Dunakhir, Samirah Nur Anisa Rahmi, Fatur Ramadhani, Meutia Zahra Syam, Ariel