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DC Field | Value | Language |
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dc.contributor.author | Efrianti | - |
dc.date.accessioned | 2024-03-08T07:22:35Z | - |
dc.date.available | 2024-03-08T07:22:35Z | - |
dc.date.issued | 2006 | - |
dc.identifier.uri | https://repositori.uma.ac.id/handle/123456789/23385 | - |
dc.description | 63 Halaman | en_US |
dc.description.abstract | Pengendalian Intern memegang peran penting dalam melindungi kekayaan perusahaan, menjamin kecermatan serta keandalan data akuntansi. Sistem penjualan yang diandalkan yaitu yang memenuhi unsur-unsur pengendalian intern sangat berguna sekali bagi perusahaan untuk memperkecil kemungkinan adanya penyelewengan dan penyalagunaan dalam melaksanakan penjualan angsuran. Dalam penjualan angsuran perlu diciptakan hubungan yang baik, adanya pendelegasian wewenang dan tanggungjawab terhadap masing-masing fungsi sehingga bila ada penyelewengan maupun kesalahan yang terjadi dapat segera diketahui karena adanya pengendalian intern. Masalah yang dibahas dalam penelitian ini adalah : " apakah Pengendalian Intern Penjualan Angsuran Pada Perum Perumnas Regional I Medan sudah efektif ?" Jadi Pengendalian Intern adalah merupakan sistem pengawasan yang terdiri dari beberapa unsur yang mempunyai tujuan untuk mengamankan harta benda organisasi memperoleh data akuntansi yang tepat dan terpercaya, meningkatkan efisiensi usaha dan mendorong kepatuhan terhadap kebijaksanaan pemimpin. Internal Control plays an important role in protecting company assets, ensuring the accuracy and reliability of accounting data. A reliable sales system, namely one that meets the elements of internal control, is very useful for companies to minimize the possibility of fraud and misuse in carrying out installment sales. In installment sales, good relationships need to be created, there is delegation of authority and responsibility for each function so that if there are irregularities or errors that occur they can be immediately identified due to internal control. The problem discussed in this research is: "What is the Internal Control of Installment Sales at Perum Perumnas Regional I Medan is effective?" So Internal Control is a supervisory system consisting of several elements which have the aim of securing the organization's assets, obtaining accurate and reliable accounting data, increasing business efficiency and encouraging compliance with leadership policies. | en_US |
dc.language.iso | id | en_US |
dc.publisher | Universitas Medan Area | en_US |
dc.relation.ispartofseries | NPM;018330016 | - |
dc.subject | pengendalian intern | en_US |
dc.subject | angsuran | en_US |
dc.subject | internal control | en_US |
dc.title | Pengendalian Intern Penjualan Angsuran pada Perum Perumnas Regional I Medan | en_US |
dc.title.alternative | Internal Control of Installment Sales at Perum Perumnas Regional I Medan | en_US |
dc.type | Thesis | en_US |
Appears in Collections: | SP - Accountancy |
Files in This Item:
File | Description | Size | Format | |
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018330016 - Efrianti Fulltext.pdf | Cover, Abstract, Chapter I, II, III, V, Bibliography | 8.4 MB | Adobe PDF | View/Open |
018330016 - Efrianti Chapter IV.pdf Restricted Access | Chapter IV | 842.92 kB | Adobe PDF | View/Open Request a copy |
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