RUANG REFERENSI

Efektivitas Struktur Pengendalian Internal terhadap Penjualan Kredit pada PT Kharisma Sentosa Makassar

Herianto

Abstrak :

Herianto, "The effectiveness of the internal control structure of the credit sales atDaihatsu Kharisma Sentosa Makassar limited company ". Under the direction of mentor I Syamsinar, S.E., M.SA., Ak and supervising II Drs. Muhammad Jayadi, M.Sc. The company is known that from year to year has increased sales but on the other hand bad debts also increased. The purpose of this study is to determine the effectiveness of the internal control structure on credit sales at atDaihatsu Kharisma Sentosa Makassar limited company.Data collection techniques in this research is by using a questionnaire which refers to the COSO framework on elements of internal control structure. The effectiveness of the internal control structure can be determined by based on the results of the assessment questionnaire. Results of the assessment questionnaire which refers to the component elements of COSO assessment shows that the company has conducted an internal control structure is generally effective. It is influenced by the components of the control environment, control activities, information and communication and monitoring are effective. But there are elements that still require special attention from the company that is the element of risk assessment.