ANALISIS PENGENDALIAN INTERNAL TERHADAP PENJUALAN PADA PT. GROWTH ASIA

Authors

  • Farida Sagala Departemen Akuntansi, Universitas Methodist Indonesia
  • Arthur Simanjuntak Departemen Akuntansi, Universitas Methodist Indonesia
  • Lamria Sagala Departemen Akuntansi, Universitas Methodist Indonesia
  • Mitha Christina Ginting Departemen Akuntansi, Universitas Methodist Indonesia

DOI:

https://doi.org/10.35137/jabk.v10i1.36

Keywords:

Internal Control, Suspension of Receivables, sale

Abstract

The purpose of this research is to find out how the implementation of internal sales control runs
effectively and efficiently. Claims internal control is very important so that claims are received on time.
PT. Growth Asia is a foundry company. Documentation and interviews are used as data collection
methods. The research method used in this research is narrative qualitative. Analytical technology uses
data reduction techniques, data visualization, and data verification. The results of the study show that
internal component controls in sales control are effective because internal component controls already
exist within the company and credit limits apply. The results of this study also indicate that internal
control over receivables is quite effective in terms of a clear division of labor, where more than one
department handles receivable collection. sales level of PT. Asia's growth accelerated from 2020-2021,
demonstrating that internal sales controls are working effectively

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Published

2023-04-04

Issue

Vol. 10 No. 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana

Section

Articles

License

Copyright (c) 2023 Farida Sagala, Arthur Simanjuntak, Lamria Sagala, Mitha Christina Ginting

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