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PERANAN PENGENDALIAN INTERN PENJUALAN TERHADAP EFEKTIVITAS PENJUALAN PADA PT. PINDAD (PERSERO)

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ABSTRACT THE ROLE OF INTERNAL CONTROL SALES OF EFFECTMNESS SALES IN PT. PINDN) (Persero) By: Yos Hengky Olbioctavian Sagala PT PINDAD (Persero) is a company engaged in the field of state-owned Indonesian manufacturing industry specializing in military and commercial products The purpose of the research by the author is to know how the implementatron of the internal control of sales, the level of sales effectiveness, and the role of intemal control sales of the effectiveness of product sales. Methods of research conducted by the author using descriptive methods Data processed qualitative interviews, documentation of data processed using the p€rcentage of sales effectiveness, questionnaires were processed using guttman i..t., tl"o given the value of the responses to questionnaires, tess performed by calculating pearson product moment correlation coefficient. lntemal control activities sales at PT PINDAD (Persero) has been implemented quite well, because of the organizational sfiucture tlat separates the responsibilities, powers and procedures of record keeping system, healthy practices, and qualrty of employees is evident from the results of the frequency dist ibrtio, of respondents' answers on intemal control sales with an average frequency of 86%o done. Sales effectiveness PT PINDAD (Persero) from 2008-2012 amourted to l53Vo, which means effectively, where the tolerance level is at 0% Based on the frequency distribution of respondents on the effectiveness of sales, performing *ith an alne.age of 70Yo done. with this, the company has done well selling the product. Based on statistical analysis result regarding the role of intemal control sales of efectiveness sales have shown the existence of moderate and positive role wrth correlation coefficient of 0.6684. Sipificant testing between the two variables, which tul*"a *h,g eQual to 4.3096 > t.:iir*t ,al,.,. equal to 1'714 Thus Ho is r"i""t a, ii*."". that there is a positive influence on intemal control sales to i-prolr, sales effecttveness. The coefficient of determination obtained Kd of il;lv", it means tlrat the sales effectiveness can be improved by the existence of intemal control sales about 44.670/o and the remaining 55.33%o is determined by other factors outside this studY.