ANALISIS SISTEM PENGENDALIAN INTERNAL PENJUALAN KREDIT RUMAH SUSUN DI JALAN SELAT SUMBA KELURAHAN SIANTAN TENGAH PADA PD. KAPUAS INDAH KOTA PONTIANAK (Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura, 2013)