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All Journal Access: Journal of Accounting, Finance and Sharia Accounting
Hervenny, Hervenny
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Economics, Econometrics & Finance Education Social Sciences

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Analisis Sistem Pengendalian Internal Terhadap Penjualan Pada PT Kars Inti Utama Hervenny, Hervenny; Saleh, Muhammad Yusuf; Amri, Nur Fadhila
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 1 No. 3 (2023): ACCESS: Journal of Accounting, Finace and Sharia Accounting, Desember 2023
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v1i3.2040

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui penerapan Sistem Pengendalian Internal Penjualan yang telah diterapkan oleh PT Kars Inti Utama. Penelitian ini merupakan penelitian kualitatif dengan menggunakan metode deskriptif kualitatif, data yang digunakan adalah mengumpulkan data dari objek penelitian dan menganalisis sistem pengendalian internal penjualan pada PT Kars Inti Utama. Metode pengumpulan data dalam penelitian ini adalah dengan wawancara, observasi dan studi pustaka. Hasil penelitian menunjukkan bahwa PT Kars Inti Utama telah melakukan pengendalian internal yang dianalisis dengan metode Committee of Sponsoring Organizations of The Treadway Commission (COSO) dinilai cukup baik. Perusahaan telah memisahkan tanggung jawab dan tugas sesuai dengan struktur organisasi perusahaan dan diawasi oleh dewan audit internal perusahaan. The purpose of this study was to determine the implementation of the Sales Internal Control System that has been implemented by PT Kars Inti Utama. This research is a qualitative research using descriptive qualitative method, the data used is to collect data from the object of research and analyze the sales internal control system at PT Kars Inti Utama. The data collection method in this research is by interview, observation and literature study. The results showed that PT Kars Inti Utama had carried out internal control which was analyzed using the Committee of Sponsoring Organizations of the Treadway Commission (COSO) method which was considered quite good. The company has separated responsibilities and duties in accordance with the organizational structure of the company and has been monitored by the company's internal audit board.
Co-Authors Muhammad Yusuf Saleh Nur Fadhila Amri