Analysis of the Implementation of the Internal Control System for Credit Sales at PT. Master Curup

Abstract

This research aims to analyze the internal control system over the credit sales system at PT. Master Curup. The type of research conducted is qualitative, leading to a case study. Data were obtained through observation, interviews, and documentation. The analysis and evaluation of the credit sales system at PT Master Curup were carried out by comparing documents, accounting records, related departments, as well as the network and credit sales procedures at PT Master Curup with what they should be. Based on the analysis conducted, it can be concluded that, in general, the internal control over the existing credit sales system at PT Master Curup is quite good.