Abstract:
Proper sales procedures will not only increase the number of customer to visit and purchase but also help the Company prevents the practice of embezzlement and fraud. The objective of this research is to evaluate the internal control over sales procedure in PT Candi Jitu Indonesia.
The research is a qualitative research. The type of the data used in this research is primary data. The methods of collecting the data are through observation, interview, and documentation.
There are several strengths and weaknesses found during the research. The strengths are the CEO has demonstrated high integrity and ethical value, the authorization process are clear and strict, the sales invoice is designed for multiple uses, the Company is properly storing the products, and the access to the computer system is limited. Whereas for the weaknesses are; there is no written organizational structure and job description, there is no independent accounting records bookkeeper, the system cannot prevent cashier to do wrongly input the sales transaction and the last is the Company does not properly maintain the sales document in proper place. For the weaknesses found during the research, researcher recommends the Company to establish a suitable organizational structure and well structured job description, assign a professional staff to be the bookkeeper, establish effective induction training to the cashier, improve the work hour system and start to implement a barcode system, and apply a filing cabinet system to keep the documents.
