EVALUASI SISTEM PENGENDALIAN INTERN PENJUALAN JASA PERAWATAN AIR CONDITIONER DAN PIUTANG PADA CV. MAVISTA TECHNIC

Abstract

Sales represent one of aspect which is necessary for company effort to obtain profit. Unfavourable sales management directly will harm company. Therefore company need to provide internal control system of sales and account receivable in order to lessen the possibility of the happening of deviation, extravagance, ineffectiveness and inefficiencies which can harm company. CV. Mavista Technic apply such a sales system poured in Company Operational Standart Procedure which is arrange about how process of its management and sales ought to be conducted. Company’s activity to reach target with have been marked with lines have to do control. The control have to give benefit, in this case can improve effectiveness and also operation efficiency. The control also aim to to be everything walk as according to ought to. This material control to account receivable. Target of this Research is to conduct evaluation of internal system sales service control and account receivable at CV. Mavista Technic Air Conditioner. Data collected by observation and interview method. Analysis conducted by qualitative and quantitative method, comparing theory with reality, and also examining related document by using attribute sampling stop or go sampling model. And by using test qualitative to internal control questioner of account receivable which relate at COSO framework at internal control elements. Pursuant to the evaluation, showing that internal system sales service control at CV. Mavista Technic Air Conditioner which covering organization chart, system of authorization and record-keeping procedure, healthy practice and also employees which is qualified according to its responsibility specified by Company Operational Standart Procedure and has not digress from theory of accountancy science. And the result of examination indicate that from internal control activity element and risk less effective, while environmental element of control, information element and communications, and also monitoring element have is effective.