ANALISIS SISTEM DAN PROSEDUR PENJUALAN PADA PT. GALA DJAJA RAYA
DOI:
https://doi.org/10.32493/jpkpk.v1i01.671Abstract
ABSTRAKS
Sistem dan Prosedur Penjualan pada T. GALA DJAJA RAYA. Penelitian ini bertujuan untuk mengetahui lebih jauh mengenai perusahaan GALA DJAJA RAYA khususnya untuk membandingkan dan menganalisa implementasi sistem dan prosedur yang menjalankan penjualan perusahaan dengan kriteria tertentu.
Penelitian ini dilakukan berdasarkan data kualitatif yang penulis kumpulkan dari perusahaan tempat penulis melakukan penelitian, buku penulia saat masih kuliah dan buku perpustakaan. Studi ini menyimpulkan bahwa prinsip pengendalian internal sangat penting dalam penyusunan sistem akuntansi penjualan. penjualan.
Prinsip pengendalian internal meliputi: Aktivitas fungsi penjualan harus dipisahkan, seperti aktivitas order entry, pengeluaran aktivitas, aktivitas faktur dan aktivitas penjualan rekaman.
Kata kunci: pelanggan, piutang dagang, pegawai penjualan, analisa, jurnal penjualan.
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