EVALUASI PENGENDALIAN INTERNAL ATAS STANDAR OPERASIONAL PROSEDUR PADA BAGIAN PENJUALAN UNTUK MENGUKUR KINERJA, EFEKTIVITAS SERTA EFISIENSI PADA PT. UGS

Abstract

Sales is one of the most important activities for every company. As well as internal control in a company, it is an important thing that a company must have. In a company also need a SOP it is useful to protect employees in carrying out their work. This research is a qualitative study with the methods of collecting, processing, refining and evaluating data used based on the type of evidence approach in the audit of questions (interviews), observations that include observations or work activities related to the process and documentation of sales activities by comparing the situation that occurs in the field with the situation. The result of the thesis is based on observations seen the absence of abuse of the sales procedures that could harm the company. For This weakness, researchers recommend that the company should make a standard SOP for sales, provide training, and give strict sanctions if there is a violation of the rules, and give understanding to the customers who follow the blame rules that can harm the company.