ANALISIS DAN PENERAPAN SISTEM PENGENDALIAN INTERNAL ATAS SIKLUS PENJUALAN PADA PT KHARISMA MATARAM JAYA GEMILANG

A well designed and applied internal control structure supports management in monitoring and organizing entity�s activities. Internal control is a process, effected by an entity�s board of directors, management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories: (a) Effectiveness and efficiency of operations, (b) Reliability of financial reporting, (c) Compliance of applicable laws and regulations. Five components of COSO Framework of Internal Control are control environment, risk assessment, control activities, information and communication, and monitoring. This research is a qualitative research with case study approach in sales cycle of PT Kharisma Mataram Jaya Gemilang. Data collection using the method of observation and document and in-depth interviews using a questionnaire with COSO Framework of Internal Control to obtain the findings of case investigations and analyze findings to designing the company�s sales procedures. The result showed that the components of the control environment, risk assessment, information and communication, and monitoring applied already in the proper category, while for the component of the control activity is very adequate. The result also show that in the control environment component for key factors in the organizational structure is in a category is less feasible as well as delegation of authority and responsibility in the category are not feasible. Recommendation given in this research is to design the company�s sales procedures