Evaluation of Accounting and Internal Control System in the Sales Process at PT Dinamika Utama Teknik
Abstract
Purpose: This study aims to analyze how the accounting system and internal control system (ICS) are applied to the sales process at PT Dinamika Utama Teknik.
Method: This study uses a qualitative approach using PT Dinamika Utama Teknik Surabaya – East Java as the object of research. To obtain data, the researcher will use direct interviews with the operational leaders of PT Dinamika Utama Teknik, observation, and documentation.
Findings: The results of the study found that the accounting system has covered the flow of recording, sales, to billing but there are still weaknesses in supporting documentation and internal control over receivables and non-note purchases. The ICS implemented by PT Dinamika Utama Teknik is still informal and still depends on experience and trust between personnel.
Implication: This research will provide practical implications in improving the effectiveness of financial control using formal procedures and system digitalization. This research will theoretically expand the understanding of the impact of informal control on accounting system constraints.
Originality: The originality of this research uses real case analysis in a medium-scale distributor company that has not been widely discussed in previous researchers.
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