ProBisnis : Jurnal Manajemen
Vol. 14 No. 6 (2023): December: Management Science

Analysis of Control Activities in Sales Procedures

Yussi Dwi Luthfih (Universitas Pamulang)
Irena Mei Darnis Halawa (Universitas Pamulang)
Amelia Agustri Wulandari (Universitas Pamulang)
Linawati Linawati (Universitas Pamulang)

Article Info

Publish Date
30 Dec 2023

Abstract

This research aims to find out the application of controls on sales procedures at the Sinar Mulya Agung Building Shop. The research method used is qualitative, and the data collection techniques are interviews and documentation. The results showed that the control over the sales procedure at the Sinar Mulya Agung Building Shop was inadequate, this was because the sales documents used were only sales notes and only signed by the sales clerk, the records used were still simple, and there were no financial reports, there was no separation of functions especially related to sales clerks and responsible for inventory. Internal control acts as a bulwark against fraud and error. Companies can prevent and detect unethical practices through proper policies, procedures, and segregation of duties.

Copyrights © 2023




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
ProBisnis : Jurnal Manajemen
Website

Abbrev

ProBisnis

Publisher

Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Subject

Humanities Computer Science & IT Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

ProBisnis: The Management Journal was previously published in print, then in 2020 it was changed to online. This journal has ISSN: 2086-7654( Print) and ISSN: 2808-7240(Online). The scope of this journal is Economics, Management, Marketing, Strategic Management, Entrepreneurship, Leadership ...