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All Journal Widyagama National Conference on Economics and Business (WNCEB)
Suwanto Suwanto
Universitas Widyagama Malang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANALISIS PROSEDUR PENJUALAN KREDIT UNTUK MENINGKATKAN PENGENDALIAN INTERN PADA PT.SINARMAS DISTRIBUSI NUSANTARA CABANG MALANG Suwanto Suwanto; Indah Dewi Nurhayati; Zainuddin Zainuddin
Widyagama National Conference on Economics and Business (WNCEB) Vol 2, No 1: WNCEB 2021
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (203.507 KB) | DOI: 10.31328/wnceb.v2i1.3183

Abstract

AbstrakPenelitian ini dilakukan pada perusahaan distribusi swasta nasional yang bergerak pada  pendistribusian makanan dan minuman,yaitu PT Sinarmas Distribusi Nusantara Cabang Malang,periode Januari 2020 sampai Desember 2020,metode yang dilakukan penelitian kualitatif,dengan menggunakan pendekatan studi kasus.Penelitian ini bertujuan untuk mengetahui kesesuan pelaksanaan dilapangan dalam penerapan prosedur penjualan kredit guna meningkatkan pengendalian internal PT.Sinarmas Distribusi Nusantara Cabang Malang.Berdasarkan penelitian maka penelitian ini menyatakan bahwa PT.Sinarmas Distribusi Nusantara Cabang Malang,system penjualan kredit yang diterapkan ada beberapa yang sudah diterapkan dan ada yang belum diterapkan.Namun demikian secara umum sudah menerapkan system prosedur yang sudah ditetapkan.Kata Kunci: Prosedur,Penjualan Kredit,Pengendalian Internal. AbstractThis research was conducted at a national private distribution company engaged in the distribution of food and beverages, namely PT Sinarmas Distribution Nusantara Branch of Malang, from January 2020 to December 2020, the method used was qualitative research, using a case study approach. This study aims to determine the suitability of implementation. in the field in implementing credit sales procedures to improve internal control of PT.Sinarmas Distribution Nusantara Malang Branch Based on the research, this study states that PT.Sinarmas Distribution Nusantara Branch of Malang, the credit sales system that has been applied, has some that have been implemented and some that have not been implemented. However, in general, it has implemented a predetermined system of procedures.Keywords: Procedure, Credit Sales, Internal Control
Co-Authors INDAH DEWI NURHAYATI Zainuddin Zainuddin