Detail Inovasi Perguruan Tinggi


Tema: AKUNTANSI
Judul: ANALYSIS SALES SYSTEM OF INTERNAL CONTROL COMPANY A CASE STUDY ON PT. DELIMA JAYA CARROSSERIE INDUSTRY
Perguruan Tinggi: Sekolah Tinggi Ilmu Ekonomi Kesatuan
Jenis/sdm: dosen/0430106601

Tahun: 2015

The purpose of this study is know about sales system in PT. Delima Jaya Carrosserie Industry, to know about internal control in PT. Delima Jaya Carrosserie Industry, and to know about sales system of internal control in PT. Delima Jaya Carrosserie Industry. This reasearch used to know whether the sales system has been used in accordance with company policies and procedures.
This method used in this reasearch is descriptive qualitative method. This reasearch used to describe and illustrate sales system, internal control, and sales system of internal control in PT. Delima Jaya Carrosserie Industry. The data collection procedures done in two ways were is library reasearch to obtain secondary data and field reasearch to obtain primary data from companies. The data obtain by author through field reasearch are documents, sales procedures, organization structure, history of company, and vision, mision, and company policies. The author also do observation and interview to corrobarete the data.
The results of the analysis sales system of internal control company are sales system in PT. Delima Jaya Carrosserie Industry are pasif sales and active sales. Sales can made by cash or credit. The sales system is do manually and computerized, to computerized the company use Zahir accounting version 5.1. The sales system in PT. Delima Jaya Carrosserie Industry is good. The internal control in PT. Delima Jaya Carrosserie Industry was good enough, because it suitable with the fifth components of the internal control, which is controlling environment, risk apprisal, controlling activity, information and communication, and monitoring. It just have a weaknesses of organization structure because there are multiple job description and organization structure rarely do update. After that another weaknesses where the employees who work in PT. Delima Jaya carrosserie Industry are old employees and to use Zahir accounting the user rarely update the password. Sales system of internal control in PT. Delima Jaya Carrosserie Industry is good enough, because have a clear division of tasks, authorization is performed each transaction, and a good practices in company operations.
Key words: analysis, sales system, internal control, company