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PERANAN PENGENDALIAN INTERN PENJUALAN KREDIT DALAM MENINGKATKAN EFEKTIVITAS PENAGIH PIUTANG PADA PT. BANDUNG INTI GRAHA

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The purpose of this study was to determine how the implementation of credit sales inte!-nal cont.o!. evaluate the effecti'eness ofaccount receivable's collection. the role of credit saies intemal controi in improvrng the etrectiveness of collection of account receivable in PT. Bandung Inti Graha. The research rnerhod used is descripti'e rnethod. where data is collected by a real situation, then analyzed. and finally be corr"luded. Data u,ere obtained through questionnaires, intervieu,s. and study documentation of the Measurement scale used is Likcrt scale and using Ranl< Spearman co"rore-plautnio.nr.. coefficient of determination and analvsis of statistical test using the t test with o : 0.05. ABSTRAC't THE ROLE OF INTERI\AL COn-TROL CREDIT SALES IN I]\IPRO\/ING THE EFFECTI\/ENESS OF COLLECTION OF ACCOUNT RECEIVABLE IN PT. BANDUNG INTI GRAHA B]'' Chateline Dcbora Silalahi Based on the results of research that has been done, then it is known that the implementation of the intemal control of credit sales based on elements of intemal control whiclies the operation of credit sales= 917o, risk assessment = 94%o. coi:trol aclivities = 95%, n.ronitoring 95%, and information anC communication:94ot'o. The effectiveness of the billing and receivables at PT. Bandune Intr Graha seen from the resulrs of the qi:estionnaire using the average shown in ternrs of budget formulation : 92%o, budget realization =9406, billing procedures = 94Yo, and cooperation between the parls that are responsibie in the collection of accounts rcceivable= 92%o. Based on statistical analysis using Rank Speaman correlation coefficrent formula, thc cbtained results of correlatron coefllcienr (rs) = 0.62, *'hich give-; ri.i indication that there is a significant rolc of credit sales intenral control in irnproving the effectivcncss oi atc,-,i,rri. re,-,'ivzi,is col!.,'-iio:r, ri's :irung and positive. lilpothesis testing conducted shorvcd that L*,rea > t661. , u.hich is 3.3523 > 1,734, then ir can be concluded that H0 rejccted and H" rvas accepted u,hich means there is a significant and positive relationship. The role of credir sales intemal control in improving the cffectiveness of collection of account receivable amounted to 38.44yo and rernaining 6l .65% is influenced by other factors out of the study.