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PERANAN PENGENDALIAN INTERN PENJUALAN TERHADAP EFEKTIVITAS PENJUALAN PADA PT. INTERCONTINENTAL CULINARY

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PT Intercontinental Culinary is a company engaged in the field of restaurant specializing in dishes from Japan, Italy and Australia. The purpose of the research by the author is to know how the implementation of the intemal 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 percentage of sales effectiveness, questionnaires were processed using guttman scale, then given the value of the responses to questionnaires, tests performed by calculating pearson product moment correlation coeffrcient. Intemal control activities sales at PT Intercontinental Culinary has been implemented quite well, because of the organizational structue that separates the responsibilities, powers and procedures of record keeping system, healthy practices, and quality of employees is evident ftom the results of the frequency distribution of respondents' answers on internal control sales with an avemge frequency of 85%o done. Sales effectiveness PT Intercontinental Culinary fiom 2012 amounted to 158%, which means effectively, where the tolerance level is at 10%. Based on the frequency distribution of respondents on the effectiveness of sales, performing with an average of 85% 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 with correlation coefftcient of 0,5428. Significant testing between the two variables, which La"urarea,l," equal to 3,288 > !.6""1 u"1," equal to 1,701. Thus Ho is rejected, it means that there is a positive influence on intemal control sales to improve sales effectiveness. The coefficient of determination obtained Kd of 29,460/o, it means that the sales effectiveness can be improved by the existence of intemal control sales about 29,46Vo and the remaining 70,54% is determined by other factors outside this study.