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PERANAN PENGENDALIAN INTERN PENJUALAN TERHADAP EFEKTIVITAS PENJUALAN PADA PT. ASIA PACIFIC FIBERS TBK

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PT. ASIA PACIFIC FIBERS TBK OIeh: Grace Jane PT. Asia Pacific Fiben Tbk is a company engaged in the Petrochemical Industry which produces PTd Polyester, Fiber, and Yam as raw material for the production of garment fabrics, staple fiber used to make yarn. The purpose of this study is to know the implementation of internal control sales, sales effectiveness, and the role of intemal control sales towards sales effectiveness at pT. Asia Pacific Fibers Tbk. The research method uscd is descripive metho4 where data is collected by a real situation, then analyzed, and finally be concluded Data were obtained through questionnaires, interviews, and study documentation of the company. Data analysis using Chi Square test and Contingency Coefficient. Implementation of internal control sales at PT. Asia Pacific Fibers Tbk seen from the results of the questionnaire using the average frequency indicated intemal control of the various aspects of sales whrch are, the organtzational structue that sepirrates the responsibilities carried out by the average frequency : 89Yo, the system of authority and recording procedures implemented by the average frequency : 72%o, a healthy practice done with an average frequency = 93%, alrd the quality ofemployees are done with an average frequency of 730lo. The level of sales effectiveness at PT. Asia Pacific Fibers Tbk seen from the results ofthe questionnaire using the average frequency indicated aspects of sales effectiveness which are, sales budget with the average frequency:86%, and the realization of sales with an average frequency : 70%. Based on the resu.lts indicate a role of intemal control sales towards sales effectiveness at PT. Asia Pacific Fibers Tbk. This is indicated by loin * (558.250) > 12a6"1 (85.97), which means there is a strong relationship and positie between internal control sales and sales effectiveness. Based on the Contingency Coefficient (C : 0.974) found that the role of intemal control sales towards sales effectiveness is 977o.