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PERANAN SISTEM PENGENDALIAN INTERN PENJUALAN DALALM MENUNJANG KEAKURATAN PENCATATAN PENJUALAN PADA PT.INTEL CEL,CAKUNG JAKARTA TIMUR

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This research is conducted to find out the implementation ofsales intemal control; to know accuracy of sales record; and to know the role of sales internal control in supporting accuracy ofsales record at PT. Intel Cel, Cakung East Jakarta. Research method that was used is descriptive, wherein data were collected related to problem conducting interview, bibliography study and distribute questionnaire. Data were processed, and analyzed. Furthermore, data processing iechnique by using statistic analysis that is correlation coeffrcient rank spearman to know thl relation it stranger weak between independent variable and dependent variable. Hypothesis test by significant level (o:0,05) and coeffrcient anilysis determines to look for how big the role of dependent variable. Based on the research result it is known that system ofsales internal control at pr. Intel Cel Cakung East Jakarta, was not yet fully implemented, because of internal control elements have not yet been applied well. This condition can be seen that company have very simple organization slructure where function and authority were not yet fully delegated. The accuracy of sales record in PT. Intel Cel Cakung East Jakarta are based on credit sales or cash sales supported by complete documents as authorized by authorized personnel. Based in statistical analysis using rank spearrnan it showed that rr= 0,6442 which indicate that there is strong and positive relation between intemal control in support of recording sales accuracy. From the result of hypothesis test it indicate that tcacurate ) L.iti"ul ,ulu" that is 3,0368 > 1,7'll, this condition indicates that Ho is rejected. This means that there is a significant relation between system of sale intemal control and accuracy of sales record. Coefficient determination (Kd) resulted to 41,50Yo. This indicate that accuracy of sales record can be determined by internal control system and 58,50% is caused by other factors.