ANALISIS INTERNAL CONTROL AKUNTANSI PENJUALAN PADA PT. POMAL TANI MANDIRI BANDAR LAMPUNG

  • Fransiska Wahyu Lestari Sekolah Tinggi Ilmu Ekonomi Gentiaras Bandar Lampung
  • Desma Susanti Sekolah Tinggi Ilmu Ekonomi Gentiaras Bandar Lampung
Keywords: internal control, cash sales, credit sales

Abstract

Sales accounting information system is needed to provide evidence of adequate recording
and reporting on all activities of the company's sales, so it can be useful information for the benefit of
the leadership in decision-making ( Mulyati, 2005). Internal control system by Mulyadi (2008 : 163 )
includes organizational structure, methods, and coordinated measures which aim to keep the wealth
of the organization, check the accuracy and reliability of accounting data, promote efficiency and
encourage compliance management
However, in the company there are some system cash sales and credit sales are not in
accordance with the theory. For cash sales system that is not in accordance with the theory that the
sales department , the warehouse / delivery of goods, and parts shipments. As for credit sales, part
of which is not in accordance with the theory that the sales department, the warehouse / delivery of
goods, parts delivery, billing section .

Published
2016-01-19
Issue
Vol 8 No 1 (2016): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Section
Original Research Papers