INTERNAL CONTROL ANALYSIS OF SALES ACCOUNTING INFORMATION SYSTEM
(Study at Joyo Sentono Building Materials Store PO Bulukidul Village, Balong District)

Fitri Kusuma Buana
Faculty of Economics, Muhammadiyah University of Ponorogo

ABSTRACT
Companies in the era of rapid technological and information development are strongly advised to be able to improve their operational activities. Improvements that need to be made are in internal control over the company's sales accounting information system. The basis or tool that can be used to help analyze internal control is COSO 2013. The research method used in this study is descriptive qualitative. Data collection uses observation, interviews, and documentation. Based on the results of the study, it is known that the implementation of internal control over the sales accounting information system of the Joyo Sentono PO building store has been running quite effectively, but there is still room to further maximize the internal control of the store. This is because there are still several components or indicators of COSO 2013 that have not been implemented properly. The implications of this study can be input for companies and trading businesses to improve the performance of internal control over the sales accounting information system so that the operational process can run effectively to anticipate negligence that has fatal consequences for the Joyo Sentono PO Building Store.

Keywords : Internal Control, Sales Accounting Information System, COSO 2013