@thesis{thesis,
		author={Sinta  Nimas Nur},
		title ={Evaluasi Pengendalian Internal Siklus Penjualan Kredit Pada CV. Surya Sembada},
		year={2018},
		url={http://erepository.uwks.ac.id/1699/},
		abstract={One of the reason to build a company is to earn profits. Thus, to keep earning profit and going concern, the company must make sales. The aim of this research is to evaluate the implementation of internal control of credit sales cycle and credit registration procedure towards the effectiveness of financial statements of CV. Surya Sembada. This research use qualitative method because the focus of this research is the process and the meaning of the phenomenon in society. The method of data collection that used in this research is interview and observation. The result of the implementation of internal control of credit sales cycle and credit registration procedure towards the effectiveness of financial statements of CV. Surya Sembada has not been done properly, so that the improvement is needed.

	Keywords : Credit Sales Cycle, Credit Registration Procedure, Internal Control.}
		}