Evaluasi Sistem Penjualan Kredit pada PT.  Kimia Farma Trading and Distribution Surakarta

Saputro, Faqih Riyan

× ABSTRACT Research object done by writer at PT. Kimia Farma Trading and Distribution Surakarta located in Jl. LU. Adisucipto No. 70. PT. Kimia Farma Trading and Distribution Surakarta is corporate subsidiaries from PT. Kimia Farma (Persero) which having business in commerce and deployment of drugs and health equipment from some principal. The objectives of this research are to know and evaluate system of credit sales at PT. Kimia Farma Trading and Distribution Surakarta. It is because most of sales are done in credit. Good credit system is sales system which in it is covering related function, document and accounting note applied, procedure chain forming system, and adequate internal control system. System of credit sales insuranceansi applied at PT. Kimia Farma Trading and Distribution Surakarta has some excesses, for example function of sales separated from function of addiction, existence of function of commisioned salesman receives order from cutomer and reports to sales supervisor, and usage of document with double invoice in sales transaction of credit. Besides it also has some weakness from system of credit sales, that is existence of doubling function between addicts and salesman outside town, existence of difference number of stocks registered in by Administrative Card of Warehouse Stock and Adminitrative Card of Office Stock and existence of some document which has not been authorization by related officer but have been sent to other part. From description above, the writer will give some suggestions so that system of credit sales applied by PT. Kimia Farma Trading and Distribution Surakarta becomes better.

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Penulis Utama	:	Faqih Riyan Saputro
Penulis Tambahan	:	-
NIM / NIP	:	F3306137
Tahun	:	2009
Judul	:	Evaluasi Sistem Penjualan Kredit pada PT. Kimia Farma Trading and Distribution Surakarta
Edisi	:
Imprint	:	Surakarta - F. Ekonomi - 2009
Program Studi	:	D-3 Akuntansi
Kolasi	:
Sumber	:	UNS-F. Ekonomi Prog. DIII Akuntansi Keuangan-F.3306137-2009
Kata Kunci	:
Jenis Dokumen	:	Laporan Tugas Akhir (D III)
ISSN	:
ISBN	:
Link DOI / Jurnal	:	-
Status	:	Public
Pembimbing	:	1. Halim Dedy Perdana, SE., Ak
Penguji	:
Catatan Umum	:
Fakultas	:	Fak. Ekonomi dan Bisnis

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