Evaluasi Kebijakan Pengendalian Internal Terhadap Prosedur Penjualan Kredit pada PT Krisna Makmur Abadi

Abstract

This Final Project discusses about the evaluation of internal control policy towards credit selling procedure at PT Krisna Makmur Abadi. The purpose of this thesis is to make improvements to the internal control policy on credit sales procedures at PT Krisna Makmur Abadi. Data collection techniques are observation and interview. The method of analysis in this research is descriptive method that describes the internal control of credit sales procedure at PT Krisna Makmur Abadi and compare it by theory. The result of this research is credit sales procedure at PT Krisna Makmur Abadi still found double position handling in different function and frequent delays in delivery invoice causing delay of receipt of receivable. The results of this study suggest that companies should separate the function of sales with credit functions, the company should also create a standard procedure on credit sales procedures so that every activity is done more focused.