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PERANAN SISTEM PENGENDALIAN INTERN PENJUALAN DALAM MENUNJANG KEAKURATAN PERENCANAAN PENJUALAN PADA PT. KYUNG SEUNG GARMEN.SUBANG

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ABSTRACT INTERNAI. CONTROL SYSTEM SALES ROLE IN STJPFORTINGTEE ACCURACT OF LISTED ON T.EE SALE OF APPAREL SUBAI\IG PT.TIGA SEI'NG-I(YI'NG By: Daniel He,ngky Silitonga This research was conducted to determirc the implementation of interral control of sales; know the accurey of the sales rccods and to lmow tte role of interaal control reuracy of record sales in sup,port of sales d PT. Tk€e Kyuog Seimg GameotSubary. The nr€ttd used is descriptive mettod is to collect data r€lated b 6e problem is by oondrrting imcrvierr,:s' literafine surdy aod suhit a questiomaire ed tlt€n the data is prrocesse4 processed and frrrther malysis tbd describes the aata goccssing techniques using stasistik analysis, the indepe'ndent variable with a rmiable dep€nd€x$ th hypothesis test with significance level (c = 0.05)' ad ooefficieat of determination malysis to find bow big the role of the depelrdent variable. Basod on rcseach condrrted hasial it can be sec,n rhet th€ systfm of irt€rnal costrol of sales conduc-ted at PT. Tbrce Kyrmg Sermg Gamed Subeng is not adequde, bccause the elemenls of good irtenral conhol has not bccn fully implemented It can be scen that the company is still a simple organizational stnrctue as well as segregdion of drnies md responsibilities sbould be handled by other fimctions The accuracy of sales at PT. Three Kyrng Seung Game,lrt kejadimya Submg recorded in accordance with their respective parts by usrng the documcats, sources and records sryporting ameres, each sales valrrc coatained ia it is only recoided in the smmary accorrding to its pEts wi6ort e,ryr€ssed in the financial s0at€rnetrts, Based on the resultr using the formula stasistik Spearman coneldion coefficient or tbe results obtair€d ts = 0.6442 uihich shows a strong relationship and positive role in sr4,porting the systein of internal contnol accuracy of record sales. From the r€$lts of hl2othesis tests perforned showEd bahwat tcounP ttable ie 3.036F 1.771, this shows that Ho is rejected- Thd is a significant reldionship betwcen intemal control systcms sales to the accuracy of rccording sales. From the calculdion of the correlation coefEcie,nt was obained coefficient of daermincion (Kd) of 41.500/o which means incrEascd accurrcy of sales records can be determined by changes in tbe intemal contol system sales by 41.5ff/o d the rcmaiaing 5t.5olo influe,nced by other factors ouside the systm internal control.