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Path: Top Jurnal Ekonomi 2014 Vol 2 Edisi 4, Maret 2014

PERANAN PENGENDALIAN INTERN PENJULAN KREDIT DALAM MENGURANGI KERUGIAN (PIUTANG TAK TERTAGIH/BAD DEBT) PADA PT AGRONESIA SARIPETOJO SUKABUMI

Ekonomi volume 2 Edisi 4 Hal. 29
Journal from JBPTUMMIPP / 2017-03-17 02:33:45
Oleh : Lenny Susanti, Sulaeman, Universitas Muhammadiyah Sukabumi
Dibuat : 2015-06-27, dengan 1 file

Keyword : Internal Control Credit Sales, Bad Debt Losses




This study analyzed the role of internal control that is used in credit sales PT Agronesia Saripetojo Sukabumi have been implemented properly in order to reduce the occurrence of bad debt losses.


This type of research is descriptive qualitative approach, the type of data used are primary and secondary data. Data collection techniques used were interviews, observation and questionnaires, then the measurement instrument using Guttman scale.


Based on the results of research by the author to conclude that the role of internal control of credit sales to reduce the occurrence of bad debt losses on PT Agronesia Saripetojo Sukabumi is quite good and adequate. The existence of the elements of internal control of credit sales, the separation of functions related to credit sales, the use of documents and accounting records are inadequate, the procedure of credit sales and bad debt loss rates from year to year decline

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