Analisis Penjualan Kredit Mobil pada PT Nasmoco Bahana Motor

Kurniawati, Retno, Anisa Rachmawati, S.E., M.Acc. (2024) Analisis Penjualan Kredit Mobil pada PT Nasmoco Bahana Motor. ["eprint_fieldopt_thesis_type_tugasakhir" not defined] thesis, Universitas Teknologi Yogyakarta.

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Abstract

This analysis aims to determine the credit sales policy implemented by PT Nasmoco Bahana Motor, the internal control of credit sales at PT Nasmoco Bahana Motor and the credit sales procedures at PT Nasmoco Bahana Motor. This analysis method uses a descriptive approach with data obtained through interviews. The results of the analysis show that the credit sales policy implemented is based on factors that influence credit sales such as credit terms, credit ceilings, payment terms, credit volume, customer payment habits, and receivables collection policies. Internal control of credit sales is carried out by separating several functions of sections related to credit sales. The credit sales procedure begins with the prospective customer coming to the dealer, then it is processed by the sales department, then it will be forwarded to the sales and stock admin section, then to the finance insurance section, then to the pre-delivery service section, and finally to the accounting section for recording and bookkeeping. transaction. The credit sales procedure ends with the sales person handing over the vehicle. However, in the process of implementing credit sales, sometimes the procedures carried out are not in accordance with the established procedures.

Item Type: Thesis (["eprint_fieldopt_thesis_type_tugasakhir" not defined])
Uncontrolled Keywords: credit sales, internal control, credit sales procedures
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > D3 Akuntansi
Depositing User: Prodi Akuntansi Diploma
Date Deposited: 07 May 2024 01:56
Last Modified: 07 May 2024 01:56
URI: http://eprints.uty.ac.id/id/eprint/15419

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