Evaluasi Sistem Pengendalian Internal Terhadap Prosedur Pembelian Kredit Pada PT. Citra Maritime

Abstract

The purposeof this research is to evaluate the internal control system of the company's credit purchase procedure. The subject of this research is PT. Citra Maritime in Batam and the object is company’s credit purchase procedure. The research methodology used are observation and literature. The specify data used in this research is qualitative data that are primary and secondary data. The result of the research shows that some aspects of credit purchase procedure in the Company still needs to be improved because it has not met the SOP (StandardOperating Procedure). SOP plays an important role in the smoothness of purchasing activities.