Sistem Pengendalian Internal Penjualan Kredit Kantor Cabang PT Kunci Sukses Sejahtera Kota Probolinggo

Abstract

In line with people's demand for daily necessities including stoves. PT Kunci Sukses Sejahtera is here to help increase efficiency and effectiveness in carrying out daily activities. The branch office of PT Kunci Sukses Sejahtera, Probolinggo City is a business that operates in the field of stove distributors. This company has its own factory located in Jakarta and has several branches in Java and one of them is in Probolinggo City, East Java. The purpose of this research is to determine the internal control system for credit sales at the PT Kunci Sukses Sejahtera branch office, Probolinggo City. The data collection techniques used were interviews and documentation. The data analysis technique used is descriptive qualitative. The research results show that the implementation of the internal control system for credit sales at the PT Kunci Sukses Sejahtera branch office in Probolinggo City is still not fully in accordance with theory according to Mulyadi, especially in the organizational structure, authorization system and recording procedures, as well as healthy practices