Adbis : Jurnal Administrasi dan Bisnis
Vol 13, No 2 (2019): JURNAL ADMINISTRASI DAN BISNIS 2019

ANALISIS PROSEDUR ADMINISTRASI PENJUALAN TUNAI DAN KREDIT PADA PT SUN STAR MOTOR MALANG GUNA MENINGKATKAN PENGENDALIAN INTERN

Shinta Maharani Trivena (Politeknik Negeri Malang)
Rena Feri Wijayanti (Politeknik Negeri Malang)
Tri Yulistyawati Evelina (Politeknik Negeri Malang)



Article Info

Publish Date
15 Jul 2020

Abstract

The purpose of this study was to determine the application of cash and credit sales administration at PT Sun Star Motor Malang in accordance with the existing Standard Operating Procedures. This type of research used in this study is a descriptive study with a qualitative approach. Data analysis techniques by finding and finding data, eliminating or reducing data, processing data, analyzing data, making conclusions and suggestions. The result is that the application of cash sales administration procedures at PT Sun Star Motor Malang is sometimes not in accordance with existing procedures. This is due to the accumulation of tasks performed by sales because of the quite important role of sales for consumers. If it is related to internal control, sales should not be able to accept cash because every sales transaction related to receiving cash is held by the cashier. Every receipt of money, both cash and non-cash from the buyer, will be made proof of receipt, for example receipts

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Journal Info

Abbrev

adbis

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Adbis - Jurnal Administrasi dan Bisnis terbit pertama kali bulan Desember 2007 dan diterbitkan dua kali dalam setahun yaitu pada bulan Juni dan Desember. Redaktur mengundang para penulis dan peneliti untuk menyumbangkan artikel hasil penelitian atau artikel konseptual dalam bidang Administrasi dan ...