Jurnal Eksis
Vol 15, No 1 (2019)

EVALUASI SISTEM PENGENDALIAN INTERNAL SISTEM PENJUALAN KREDIT PADA PT ARINGO COMPUTER

Makmur Makmur (Politeknik Negeri Samarinda)
Muhammad Kadafi (Politeknik Negeri Samarinda)
Apria Apria (Politeknik Negeri Samarinda)



Article Info

Publish Date
30 Apr 2019

Abstract

In order to achieve the company's purpose is to get maximum profit, the company needs a tool used in order to achieve the company. The tools are accounting system  and reports of each section used to provide financial information for the company. The purpose is to know the appropriateness of applying credit sales system based on internal control system principle. In the data collection, the authors conducted several interviews, observation, interviews and study the source of the book (literatures). The analytical tool used is the elements of internal control system of credit sales by Mulyadi and the main purpose of internal control system. The result of this research is there are some system applied by company which is not in accordance with Internal Control System so that can cause loss for company. Keywords: Accounting System, Credit Sales System, Internal Control System.

Copyrights © 2019






Journal Info

Abbrev

eksis

Publisher

Subject

Economics, Econometrics & Finance Social Sciences Other

Description

Jurnal Eksis merupakan kumpulan dari penelitian-penelitian atau karya ilmiah dosen baik dari dosen perguruan tinggi negeri maupun swasta. Jurnal Eksis berisi karya ilmiah bidang ekonomi, sosial dan bisnis yang didirikan sejak tahun 2007 oleh jurusan akuntansi Politeknik Negeri Samarinda. Jurnal ...