EVALUASI INTERNAL CONTROL DAN DESAIN PENGENDALIAN UNTUK MENGATASI PECAH NOTA DI PT. SURYA MADISTRINDO
Abstract
PT. Surya Madistrindo adalah distributor tunggal produk rokok yang dihasilkan oleh PT Gudang Garam Tbk. Proses distribusi rokok ke outlet dilakukan oleh tenaga penjualan. Tetapi, tenaga penjualan melakukan kecurangan berupa pecah nota penjualan. Hasil penjualan dari suatu outlet dipecah menjadi beberapa nota penjualan. Penelitian ini bertujuan untuk mengevaluasi pengendalian internal dan membuat desain pengendalian untuk mengatasi pecah nota di PT. Surya Madistrindo. Hasil dari penelitian ini menunjukkan bahwa rendahnya motivasi karyawan untuk bekerja dengan jujur. Adanya sistem GPS yang tidak akurat dimanfaatkan Supervisor untuk tidak melakukan kunjungan ke outlet sehingga menyebabkan lemahnya sistem pengendalian internal. Area Retail Manager tidak rutin melakukan kunjungan ke stock point
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References
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