Penerapan Pengendalian Internal Siklus Penjualan di PT Bagelen Property

UTAMI, ALFIRA PRAMESWARI (2022) Penerapan Pengendalian Internal Siklus Penjualan di PT Bagelen Property. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Pengendalian internal sangat diperlukan oleh suatu entitas untuk menciptakan suatu nilai atau meminimalkan risiko. Risiko yang terjadi dapat berupa risiko terkait akuntansi maupun risiko administrasi. Pengendalian internal akuntansi diperlukan untuk menjaga aset dan menjaga aktivitas entri pesanan penjualan. Penelitian ini bertujuan untuk mengetahui aktivitas penjualan kredit dan penerapan sistem pengendalian proses penjualan kredit pada Bagelen Property sebagai entitas pengembang perumahan. Jenis analisis yang digunakan adalah analisis kualitatif. Adapun metode pengumpulan data yang digunakan dalam penelitian ini adalah kepustakaan, wawancara, observasi, dan dokumentasi. Hasil penelitian ini menunjukkan aktivitas bisnis dan pengendalian proses penjualan kredit di Bagelen Property sudah sesuai dengan teori, hanya saja dalam praktiknya langkah-langkah prosedur penjualan kredit disesuaikan dengan bidang yang bergerak pada entitas ini. Entitas telah mengembangkan perumahan di banyak kawasan di daerah Purworejo dan DIY sehingga pencatatan pesanan penjualan sebaiknya dapat dilakukan secara real time. Hal ini dimaksudkan agar pihak pemasaran dan pihak terkait dapat melihat kesediaan unit di berbagai kawasan perumahan secara real time dan meminimalkan miskomunikasi./Internal control is needed by an entity to create value or minimize risk. The risks that occur can be in the form of risks related to accounting or administrative risks. Accounting internal controls are required to safeguard assets and maintain sales order entry activities. This study aims to determine credit sales activities and the application of a credit sales process control system at Bagelen Property as a housing developer entity. The type of analysis used is qualitative analysis. The data collection methods used in this research are literature, interviews, observation, and documentation. The results of this study indicate that the business activities and control of the credit sales process at Bagelen Property are in accordance with the theory, only in practice the credit sales procedure steps are adjusted to the field in which this entity operates. The entity has developed housing in many areas in the Purworejo and DIY areas so that the recording of sales orders should be done in real time. This is intended so that the marketing and related parties can see the availability of units in various residential areas in real time and minimize miscommunication.

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