ANALISIS SITEM DAN PROSEDUR PENJUALAN KREDIT PADA PT. KB FINANSIA MULTI FINANCE KREDIT PLUS SAMARINDA

Abstract

Analysis of credit sales systems and procedures at PT. Kb finansia Multi Finance credit Plus Samarinda. Under the guidance of father Imam Nazarudin Latif as supervisor 1 and Mrs. Fitri as supervisor II.

The occurrence of costumer delays in making repayments. Because of the weak functions in carrying out surveys, and the lack of analyzing prospective buyers or customers so that bad credit often occurs which can harm the company. This study aims to determine and analyze the credit sales system and procedures at PT. Kb finansia multi finance credit plus samarinda.

The theoretical basis used is that financial accounting provides a clear framework for evaluating an entity's finances, helping company performance and making decisions based on relevant accounting information. This research is qualitative research with a descriptive approach, namely the approach used to explain the state of a research object. The analytical tools used are questionnaires and flow charts.

The results of the data research were collected through a questionnaire to provide questions to respondents (company staff) regarding internal control over the implementation of credit sales systems and procedures at PT. Kb finansia multi finance credit plus samarinda the data obtained was analyzed using the Champion method in Raja Kurnia Juita, namely by calculating the number of “Yes” the final score is used to conclude whether the system and procedures are in accordance with Mulyadi's theory of internal control of credit sales companies. The results showed that credit sales accounting was in accordance with the internal credit sales system and procedures (score 87%). Suggestions for future researchers who take research with similar or the same theme are expected to increase their activeness, sense of initiative, confidence and cooperate with research informants and research respondents to coordinate better so that it can help smooth the research.