PENERAPAN AUDIT OPERASIONAL DALAM MENILAI EFEKTIVITASPENGENDALIAN ATAS PENJUALAN KREDIT PADA PT. SEJAHTERA SURYA INTRIO

Abstract

This research aimed to determine the level of effectiveness of the sales cycle at PT. Prosperous Solar Intrio. Moreover, the research was descriptive-qualitative, with several stages of operational audit which consist of preliminary audits, reviews and tests of operational control systems, detailed audits, and reporting. Moreover, the instruments of the data collection technique were direct observation and questionnaires. The data were both primary and secondary. Furthermore, the questionnaires were distributed to the respondents through the sales management at PT. Sejahtera. While the secondary data were taken from the literature study and related literature with sales theory to conduct the operational audit test. Additionally, the result showed that sales activity by the company was not effective yet but quite efficient. It was due to the planning, implementation, and management control systems as well as measurement and evaluation in sales that still need to be improved. In addition, these results became a base for the researcher to prepare suggestions for the improvement of sales management.