Analisis Sistem dan Prosedur Pengendalian Intern dalam Proses Pembelian Barang Secara Kredit Pada PT RUMA (Rekan Usaha Mikro Anda) Cabang Lumajang

Abstract

Indonesia is one of the countries with a large population in the world. This condition makes Indonesia a very potential market area in the business, especially in the credit sector because it is supported by the situation of low-income people. The purpose of this study was to determine the systems and procedures as well as internal control of the process of purchasing goods carried out on credit at PT RUMA Branch Lumajang. In the research conducted, the authors analyzed the data using qualitative descriptive method, in this study the author intends to provide a detailed and systematic description of information derived from the subject or object regarding the purchase of goods on credit at PT RUMA in Lumajang Branch. The results of the study indicate that the company has implemented the system and procedures quite well although the process must be improved continuously. And for internal control that is applied in this company must always be supervised because often field officers manipulate the data in selecting prospective borrowers.