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PERANAN PENGENDALIAN INTERN PENJUALAN DALAM MENUNJANG KEAKURATAN PENCATATAN PENJUALAN PADA PT. MADA WIKRI TUNGGAL

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This study was conducted to determine how the implementation of the intemal control sales; detemine the accuracy of the recording of the sale' as well as how the role of internal control in the sales support the accuracy of the recording at PT' Mada Wikri Tuggal The research method is descriptive method, the method of collecting data by observing c€rtain asp€cts relating to the real state of the company related to the problem being investigated, either through quesionnaires distributed to the respondents as well as through interviews. Then, the data that have been obtained wili be processed and analyzed using statistical analyzes that rank correlation co€fficient spearmen until the author makes a conclusion' Based on the rcsults of research conducted found that the internal control of sales at PT. Mada Wikri Tunggal is very good, it is supported by the existence of a clear organizational structur€, outlining each task so that all employees know whar is the responsibility of the individual . There is also a heightened awaleness on the onployee to carry out the task so that all the functions that exist in P[' Mada wikri Tunggal can run well. The accuracy of the recording of sales at PT. Mada Wikri Tunggal is good enough, the sales recorded by circumstance either cash or credit it is supported by sufficient evidence on company documents and authorization of the competent authority of each transaction that occurs. Based on the resulb of srati$ical calculations, correlation coefficient r' = 0'5870 which indicates that ther€ is a positive relationship between the medium and the intemsl contsol accuracy of the recording of sales with sales . From the results of hypothesis tests conducted showed that t co,.t> t au" is 3.8367 > l'701, it indicarcs ttrat Ho isre.lected. This means that there is a sigificant relationship between internal control to support the accuracy ofthe sales. The role of intemal control in the sales support thi accuacy of the recording of the sale or the coefficient of determination at PT.Mada fikri Tunggal is 34.46 o/o, the remaining 65 '54 o/o is influenced by other factom outside the writer. n