Analisis Prosedur Pengendalian Intern Penjualan Kredit pada PT Prima Orbit

Saahdila Indrijayanti • Natalia Titik Wiyani
Journal article Jurnal Mahasiswa Bina Insani • 2016


The purpose of this study focuses on credit sales procedure applied by the company in support of efforts to improve internal control PT Prima Orbit. This research was conducted with a qualitative descriptive method by describing the actual circumstances derived from primary and secondary data to identify and analyze the existing problems in the research object so it can be giving out advice from the problems encountered. Results of research at PT Prima Orbit indicates that the Company does not have some documents that should be required in the revenue cycle such as sales invoices, copies of credit and notes receivable customers and is still occur germinating tasks such as sales functions concurrently credit function. Keywords: Accounting Information Systems, Procedures, Credit Sales, Internal Control




Jurnal Mahasiswa Bina Insani

Jurnal Mahasiswa Bina Insani merupakan jurnal interdisiplin yang melingkupi aspek-aspek tentang M... see more