ANALISIS SISTEM PENGENDALIAN INTERN TERHADAP SISTEM PENJUALAN KREDIT PADA PT RAJAWALI NUSINDO CABANG SAMARINDA --

Every company must have a good sales system so taht companies can run well so that the assets owned by the company are not diverted. wach company must also have good internal control to avoid practices that deviate and can cause losses. A good management must use a sound internal control system also, because all the activitie carried out in accordance with its accounting procedures, and policies are made is for the good of the company and the entire staff of employees and the leadership course.
the aim of this study was to determine whether the system of sales at PT Rajawali Nusindo Samarinda branch meets the elements of unternal control system according to the AICPA (America Institute Of Certified Publik Accountant)
The definition of sales is a process of goods or services between sellers and buyers.
in gathering data to support this statement the writer has some way to explaining the things associated with this report. the techniques of data collecting taken were the library research, interview, and observation.
PT Rajawali Nusantara Indonesia (Rajawali Nusindo) Is one of the oldest companies in indonesia with a brilliant history of engraving. initially named Kian Gwan Company NV Company Limited was established by deed No.85 of Tan Sioe A Notery in Semarang on July 22, 1955 who take shelter in Oei Tiong Ham Concern Group.
Based on the above conclusions, the hypothesis put forward by the author, "The System of Sales at PT Rajawali Nusindo Samarinda Branch is not in accordance with Internal Control Element according to the formula Mulyadi", then the hypothesis is rejected by these authors. although found some weaknesses that need to be repaired, but the system that runs on the company considered effective enoguht to reduce fraud and errors that might arise.