EVALUASI SISTEM PENJUALAN KREDITPADA PT ASTRA INTERNATIONAL TBK. – DAIHATSU CABANG SOLO BARU

WINDRASARI, ALIN YUNIA (2013) EVALUASI SISTEM PENJUALAN KREDITPADA PT ASTRA INTERNATIONAL TBK. – DAIHATSU CABANG SOLO BARU. Other thesis, Universitas Sebelas Maret.

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    Abstract

    PT Astra International Tbk – Daihatsu Solo Baru is a subsidiary company of PT Astra International – DSO in collaboration with Daihatsu Indonesia, which has corporate activities in sales of units (vehicles) of Daihatsu, sales of genuine parts of Daihatsu, maintenance services of Daihatsu and non-Daihatsu vehicles, and also body repairs of Daihatsu and non-Daihatsu vehicles. Besides conducting cash sales of its units, PT Astra International Tbk – Daihatsu Solo Baru also conducts credit sales of its units; thus, it is not surprising that the problems that often occur revolve around the credit sales processes, especially in case of accounts receivable collection. Such problems, of course, will slow down the cash receipts of the company. As the consequence, the company has to pay much more attention to the credit sales system. The credit sales system at PT Astra International Tbk Daihatsu Solo Baru basically has some procedures, which are interrelated each other. In broad outline, PT Astra International Tbk Daihatsu Solo Baru has already had adequate credit sales system and procedures. The existing credit sales system at such company has been applied properly and effectively. The credit sales system at PT Astra International Tbk Daihatsu Solo Baru has several advantages such as: the applying of separation of functions, the using of documents with printed serial numbers, and the availability of explicit authorization. On the whole, the credit sales system at PT Astra International Tbk is good. Hence, to improve the quality of the credit sales system, PT Astra International Tbk. Daihatsu Solo Baru only has to encourage its employees to be more and more careful in controlling the collection.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HG Finance
    Divisions: Fakultas Ekonomi > D3 - Akuntansi
    Depositing User: Vignasari Kokasih
    Date Deposited: 21 Apr 2014 22:37
    Last Modified: 21 Apr 2014 22:37
    URI: https://eprints.uns.ac.id/id/eprint/12720

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