Analisis Sistem Pengendalian Internal dalam Meningkatkan Penjualan Sepeda Motor Honda di Dealer Selamat Lestari Motor Pelabuhan Ratu

Authors

  • Moch Rizki Al Afghani Universitas Muhammadiyah Sukabumi
  • Sulaeman Universitas Muhammadiyah Sukabumi
  • Gatot Wahyu Nugroho Universitas Muhammadiyah Sukabumi

DOI:

https://doi.org/10.30651/jms.v10i4.27577

Abstract

Penelitian ini bertujuan untuk menganalisis sistem pengendalian internal dalam meningkatkan penjualan sepeda motor Honda pada Dealer Selamat Lestari Motor Pelabuhanratu. Permasalahan utama yang dihadapi dealer adalah kurang optimalnya sistem pengendalian internal yang menyebabkan ketidakefisienan proses penjualan, tumpang tindih tugas antar karyawan, dan gangguan pada sistem aplikasi penjualan. Penelitian ini menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data berupa observasi, wawancara, dan dokumentasi. Teori yang digunakan dalam penelitian ini mengacu pada lima komponen pengendalian internal menurut COSO, yaitu: lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, informasi dan komunikasi, serta pemantauan. Hasil penelitian menunjukkan bahwa sistem pengendalian internal telah diterapkan pada dealer, namun pelaksanaannya belum sepenuhnya optimal. Beberapa komponen seperti pembagian tugas, pengawasan terhadap stok barang, dan sistem informasi masih perlu ditingkatkan agar dapat mendukung pencapaian target penjualan secara maksimal. Penelitian ini memberikan kontribusi bagi perusahaan dalam mengevaluasi dan memperbaiki sistem pengendalian internal yang ada, serta menjadi referensi ilmiah bagi pengembangan studi akuntansi, khususnya dalam penerapan pengendalian internal dalam kegiatan operasional penjualan. Kata Kunci: Sistem Pengendalian Internal, Penjualan, Dealer Sepeda Motor, Honda, Deskriptif Kualitatif.

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Published

2025-07-27

How to Cite

Moch Rizki Al Afghani, Sulaeman, & Gatot Wahyu Nugroho. (2025). Analisis Sistem Pengendalian Internal dalam Meningkatkan Penjualan Sepeda Motor Honda di Dealer Selamat Lestari Motor Pelabuhan Ratu. Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 10(4). https://doi.org/10.30651/jms.v10i4.27577

Issue

Vol. 10 No. 4 (2025)

Section

Artikel

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