Evaluasi sistem pengendalian intern penjualan kredit pada PT Tiga Pilar Sejahtera Food tbk

Oleh :
Kholid Yusyak Abdullah - F3308070 - Fak. Ekonomi dan Bisnis

PT Tiga Pilar Sejahtera Food Tbk is one of the manufacturing companies in Sragen which carries on business in the field of food. The results of the products include dried noodles, instant noodles, dried noodles and biscuits. Credit sales is one way to attract consumer interest in making a purchase on credit. System of credit is an important part of sales for the company because most of the revenue comes from selling credits. The purpose of this research is to know the implementation of the system of credit sales at PT Tiga Pilar Sejahtera Food Tbk. To evaluate the system of credit sales at PT Tiga Pilar Sejahtera Food Tbk. Credit sales system PT Tiga Pilar Sejahtera Food Tbk include related functions, the documents used, the use of accounting records, procedures that make up the system network, and flowchart. Based on this, the author will compare the theory obtained according to standard practice sales system with a real credit to the PT Tiga Pilar Sejahtera Food. Credit sales system applied by PT Tiga Pilar Sejahtera Food has several advantages, among others, the procedures that form the network system is good enough and do related functions, there is a separation of the functions of each part involved in the implementation of the system, each phase of recording transactions credit sales made by some sections, use of a document that has been tailored to the needs and authorized authorities. The weakness that was found was not a separate Accounting Functions of cash function, this causes the internal control systems that are less good, the lack of rotation function or position in the running system.