@thesis{thesis, author={Octarini Sheila}, title ={Analisis Sistem Pengendalian Internal Atas Penjualan Secara Kredit Dan Penerimaan Kas Dari Piutang Usaha (Studi Kasus Pada PT. Columbindo Perdana (Columbia) Cabang Jakarta Barat)}, year={2015}, url={http://repository.ibs.ac.id/666/}, abstract={The purpose of this research is to know how the procedures and implementation of internal control system for selling of electronic goods, furniture, etcetera on credit and cash receipts from accounts receivable at PT. Columbindo Perdana, which can direct the company?s operations and prevent any possible misuse of the selling of electronic goods, furniture, etcetera on credit and cash receipts from accounts receivable. Target of this research is to analyze of internal control system for selling of electronic goods, furniture, etcetera on credit and cash receipts from accounts receivable at PT. Columbindo Perdana. Data collected by documentation, observation, and interview method. Analysis conducted by descriptive qualitative method. Pursuant the analyze, showing that internal control system selling of electronic goods, furniture, etcetera on credit and cash receipts from accounts receivable at PT. Columbindo Perdana. Key words : internal control system, selling of goods on credit transaction, cash receipts from account receivable.} }