Evaluasi Sistem dan Prosedur Penjualan Sebagai Alat Pengendalian Penjualan Pada Usaha Kecil dan Menengah UD Sumber Rejeki SingosariMalang

DIAN RUSMALA DEWI

Abstract


Purpose of this research is to know the implementation of sales system and procedure in UD Sumber Rejeki Singosari of Malang, and to support its implementation in UD Sumber Rejeki Singosari of Malang so that it can improve its control.
In this research, writer uses data technique analysis under the following steps:
1. Analysis on the elements of cash sales accounting system
2. Analysis on the elements of credit sales accounting system
3. Analysis on the procedure of cash sales
4. Analysis on the procedure of credit sales
5. Evaluation on the implementation of cash and credit sales control
In general, sales procedure and system in UD Sumber Rejeki is not run well yet and still traditional. There are task and function doubling in long-term. It can raise some deviation. In cash sales, the used documents are bill of sales, daily sales report, and sales recapitulation. Weaknesses of this cash sale are the entering cash voucher does not used yet and the general ledger in warehouse division does not make accounting record in the form of warehouse card. In credit sales, there is still task doubling between sales divisions and collecting agency. It is caused by the limited workforce. Besides, debtor?s card in credit sales to record credit mutation on each debtor is not created yet. UD Sumber Rejeki does not make financial statement yet.
The suggestion given by the writer to be used as consideration material is: it needs some function separation under the condition that it does not raise function deviation where the function is doubled by other unrelated division. UD Sumber Rejeki should make financial statement, that can be used as the information source for the leader in making decision.

 

Keyword : Evaluasi Sistem ,Usaha Kecil dan Menengah

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/342/jiptummpp-gdl-s1-2009-dianrusmal-17069-PENDAHUL-N.pdf


Keywords


Evaluasi Sistem; Usaha Kecil dan Menengah