ABSTRACT. Writers observational object is sell operation role in increase. digital photo sell effectiveness on PT Kertasari Food.
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- Yuliana Agusalim
- 6 tahun lalu
- Tontonan:
Transkripsi
1 ABSTRACT Writers observational object is sell operation role in increase digital photo sell effectiveness on PT Kertasari Food. Is one of sauce firm and chili sauce at Bandung, which is Jl. Sayuran No. 9. Is one of examinations and estimations on play a part sell operation with arranges hypothesis testing. If good hypothesis result, therefore reputed operation gets role in increase sauce sell effectiveness and chili sauce on PT Kertasari Food. On the contrary, if result of inauspicious hypothesis, therefore sell operation role not effective, in other words doesn't get role in prop sell effectiveness step-up on PT Kertasari Food. Writer does this research by use of analysis's descriptive method. The Acquired primary data of yielding interview, questioner, and observation. Acquired secondary data of literature those are engaged problem that is analyzed as base of theory. After does research, study, and hypothesis testing, writer gets conclusion that Sell Operation gets role In Increase Sell Effectiveness gets to be accepted. It can be seen from hypothesis testing result as big as 0.57 its correlation coefficient. Its mean in increase sell effectiveness in corporate, strong enough sell operation gets role. Key words: Sell operation, Sell effectiveness. vii
2 ABSTRAK Objek penelitian penulis adalah dengan peranan pengendalian penjualan dalam meningkatkan efektivitas penjualan photo digital pada PT Kertasari Food. Salah satu perusahaan saos dan sambal di Bandung, yaitu Jl. Sayuran No. 9. Salah satu pengujian dan penilaian atas peranan pengendalian penjualan adalah dengan mengadakan pengujian hipotesis. Jika hasil hipotesis baik, maka pengendalian dianggap berperan dalam meningkatkan efektivitas penjualan saos dan sambal pada PT Kertasari Food. Sebaliknya, jika hasil dari hipotesis tidak baik, maka peranan pengendalian penjualan tidak efektif, dengan kata lain tidak berperan dalam menunjang peningkatan efektivitas penjualan pada PT Kertasari Food. Penulis melakukan penelitian ini dengan menggunakan metode deskriptif analisis. Data primer diperoleh dari hasil wawancara, kuesioner, dan observasi. Data sekunder diperoleh dari literatur-literatur yang berhubungan dengan masalah yang diteliti sebagai landasan teori. Setelah melakukan penelitian, pembahasan, dan pengujian hipotesis, penulis memperoleh kesimpulan yang menunjukkan bahwa Pengendalian Penjualan Berperan Dalam Meningkatkan Efektivitas Penjualan dapat diterima. Hal ini dapat dilihat dari hasil pengujian hipotesis sebesar 0.57 atas koefisien korelasinya. Artinya dalam meningkatkan efektivitas penjualan dalam perusahaan, pengendalian penjualan cukup kuat berperan. Kata-kata kunci: Pengendalian Penjualan, Efektivitas Penjualan. vii
3 DAFTAR ISI Halaman HALAMAN JUDUL.... i HALAMAN PENGESAHAN ii SURAT PERNYATAAN KEASLIAN SKRIPSI... iii KATA PENGANTAR.....iv ABSTRACT.. vii ABSTRAK... viii DAFTAR ISI....ix DAFTAR GAMBAR.....xiii DAFTAR TABEL....xiv DAFTAR LAMPIRAN...xvii BAB I PENDAHULUAN Latar Belakang Penelitian Identifikasi Masalah Maksud dan Tujuan Penelitian Kegunaan Penelitian....4 BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN, DAN PENGEMBANGAN HIPOTESIS Konsep Peranan Pengendalian Pengertian Pengendalian....7 ix
4 Elemen-Elemen Sistem Pengendalian Rerangka Dasar Pengendalian Tujuan Pengendalian Penjualan Pengertian Penjualan Tujuan Penjualan Prosedur Penjualan Jenis-Jenis Penjualan Faktor-Faktor Yang Mempengaruhi Penjualan Pengendalian Penjualan Pengertian Pengendalian Penjualan Tujuan Pengendalian Penjualan Proses Pengendalian Penjualan Manfaat Analisis Penjualan Standar Penjualan Kuota Penjualan sebagai Standar Penggunaan Standar Penualan Anggaran Penjualan Tolok Ukur Pengendalian Penjualan LaporanPenjualan Efektivitas Efektivitas Penjualan Rerangka Pemikiran Hubungan Pengendalian Penjualan Dengan Peningkatan Penjualan...28 x
5 BAB III METODE PENELITIAN Objek Penelitian Metodelogi Penelitian Teknik Pengumpulan Data Penetapan Variabel Penelitian Teknik Pengembangan Instrumen Analisis Pengujian Hipotesis Teknik Analisis Teknik Pembuatan Skala BAB IV HASIL PENELITIAN DAN PEMBAHASAN Sejarah Singkat Perusahaan Struktur Organisasi dan Uraian Tugas Strukur Organisasi Uraian Tugas dan Tanggung Jawab Proses Pengendalian Perusahaan Yang Memadai Menetapkan Suatu Tolak Ukur Aktivitas Perusahaan Karakteristik Responden Analisis Tanggapan Responden Terhadap Proses Pengendalian Penjualan Analisis Tanggapan Responden Terhadap Efektivitas Penjualan...56 xi
6 4.7 Analisis Statistik Terhadap Peranan Pengendalian Penjualan Guna Menunjang Efektivitas Penjualan...62 BAB V KESIMPULAN DAN SARAN Kesimpulan Saran DAFTAR PUSTAKA...72 LAMPIRAN.. 74 xii
7 DAFTAR GAMBAR GAMBAR 4.1 Pengelompokan Responden Berdasarkan Jenis Kelamin..46 GAMBAR 4.2 Pengelompokan Responden Berdasarkan Pendidikan...47 GAMBAR 4.3 Pengelompokan Responden Berdasarkan Lama Bekerja...47 xiii
8 DAFTAR TABEL Tabel 3.1 Indikator, Sub Indikator, Skala Pengukuran, dan Instrumen 35 Tabel Tanggapan Responden Mengenai Pencatatan Dalam Bentuk Laporan Keuangan Tabel Tanggapan Responden Bahwa Perusahaan Memiliki Struktur Organisasi Tabel Tanggapan Responden Mengenai Tugas dan Tanggung Jawab Telah Dilakukan Dengan Semestinya Tabel Tanggapan Responden Mengenai Uraian Tugas Secara Tertulis Untuk Setiap Bagian Perusahaan Tabel4.5.5 Tanggapan Responden Mengenai Anggaran Penjualan Yang Ditetapkan Oleh Pemilik Perusahaan Tabel Tanggapan Responden Mengenai Anggaran Penjualan Ditetapkan Berdasarkan Laporan Tahun Sebelumnya Tabel Tanggapan Responden Mengenai Pemeriksaan Sumber Data dan Urutan Dokumen Setiap Transaksi Tabel Tanggapan Responden Mengenai Pengecekan Isi Faktur...54 Tabel Tanggapan Responden Mengenai Adanya Surat Jalan Setiap Barang Keluar Tabel Tanggapan Responden Mengenai Adanya Komunikasi Yang Baik Antara Atasan dan Bawahan.55 Tabel Tanggapan Responden Mengenai Pengiriman Barang Yang Tepat Waktu...55 Tabel Tanggapan Responden Mengenai Dokumen Untuk Mencatat Persediaan..56 Tabel Tanggapan Responden Mengenai Pemeriksaan Fisik Terhadap Persediaan Barang di Gudang Tabel Tanggapan Responden Mengenai Terciptanya Hubungan Yang Baik Antara Konsumen Dengan Perusahaan...57 xiv
9 Tabel Tanggapan Responden Mengenai Kepuasan Konsumen Menjadi Salah Satu Kriteria Pengukuran Hasil Penjualan..57 Tabel Tanggapan Responden Mengenai Bagian Penjualan Megkoordinasikan Kegiatannya Dengan Bagian Produksi...58 Tabel Tanggapan Responden Mengenai Pemeriksaan Laporan Penjualan Oleh Atasan Yang Berwenang...58 Tabel Tanggapan Responden Mengenai Pelaksanaan Aktivitas Penjualan Perusahaan Yang Efektif...59 Tabel Tanggapan Responden Mengenai Hasil Penjualan Yang Sesuai Dengan Target Tabel Tanggapan Responden Mengenai Realistisnya Target Penjualan Tabel Tanggapan Responden Mengenai Adanya Usaha Perbaikan Apabila Target Penjualan Tidak Tercapai.60 Tabel Tanggapan Responden Mengenai Adanya Promosi Penjualan...61 Tabel Tanggapan Responden Mengenai Target Penjualan Dapat Tercapai Sesuai Dengan Kualitas Yang Diharapkan...61 Tabel Tanggapan Responden Mengenai Target Penjualan Yang Ditetapkan Melalui Serangkaian Proses Dengan Memperhatikan Situasi dan Kondisi Perusahaan 62 Tabel Tanggapan Responden Mengenai Perlunya Revisi Target Penjualan Bila Terjadi Perubahan Situasi dan Kondisi Diluar Dugaan Tabel Tanggapan Responden Mengenai Perusahaan Melakukan Pengendalian Terhadap Pelaksanaan Aktivitas Penjualannya...63 Tabel Tanggapan Responden Mengenai Perusahaan Menyusun Program Penjualan Yang Berperan Dalam Penentuan Standar Penjualan...63 xv
10 Tabel Tanggapan Responden Mengenai Perusahaan Menggunakan Laporan Penjualan Sebagai Alat Analisis Penjualan Tabel Tanggapan Responden Mengenai Anggaran Penjualan Perusahaan Berfungsi Untuk Alat Perencanaan dan Alat Pengendalian Penjualan...64 Tabel Tanggapan Responden Mengenai Perusahaan Memberikan Bonus Bila Target Tercapai..65 xvi
11 DAFTAR LAMPIRAN Lampiran 1 Lampiran 2 Lampiran 3 Lampiran 4 Lampiran 5 Lampiran 6 Lampiarn 7 Lampiran 8 Lampiran 9 Kuesioner 75 Frekuensi Jawaban Responden Variabel Independen.81 Frekuensi Jawaban Responden Variabel Dependen...82 Tabulasi Data Hasil Jawaban Responden...83 Nilai Kritis Spearman.84 Struktur Organisasi.85 Faktur..86 Surat Jalan...90 Surat Penelitian Untuk Penyusunan skripsi 91 Lampiran 10 Berita Acara Bimbingan.92 Lampiran 11 Skema Hubungan Pengendalian Penjualan dan Efektivitas Penjualan.93 Lampiran 12 Riwayat Hidup 94 xvii
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PENGESAHAN SKRIPSI...
DAFTAR ISI HALAMAN JUDUL... i SURAT PERNYATAAN... ii ABSTRAK... iii PENGESAHAN SKRIPSI... iv PERNYATAAN PERSETUJUAN... v RIWAYAT HIDUP... vi KATA PENGANTAR... vii DAFTAR ISI... ix DAFTAR TABEL... xiii
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ABSTRAK Pengelolaan sumber daya manusia merupakan hal penting untuk menghindari permasalahan turnover intention. Banyak faktor yang menyebabkan karyawan ingin keluar dari perusahaan antara lain pemberdayaan
Keywords: management control systems, leadership style, performance company
ABSTRACT Management control system is a series of actions and activities that occur in all activities of the organization and running continuously. Management control is not a separate system within an
ABSTRACT. Keywords : Accounting Information Systems, Effectiveness, Billing Accounts Receivable. vii. Universitas Kristen Maranatha
ABSTRACT The purpose of this study was to determine the effect of the accounting information system of credit sales to the effectiveness of collection of accounts receivable. The object of this research
ABSTRACT. Environmental Management Accounting (EMA), Strategy, Product Innovation.
ABSTRACT Product innovation is one of the important factors in company success through innovative products they created in order to satisfy customers. Therefore, the key to the success of product is product
ABSTRACT. Key words: product attributes, Blackberry and customer loyalty. viii. Universitas Kristen Maranatha
ABSTRACT Through the product attributes a company can differentiate its products with competitors' products that can also becoming an important element in the life cycle of a product in order to create
ABSTRACT. Keywords : Internal Auditor, Internal Auditor s Professionalism, The Enhancement of performance Quality. viii. Universitas Kristen Maranatha
ABSTRACT In recent banking development, the bank internal audit unit plays an important role in generating healthy business practice. Therefore, professional internal auditor is required in supporting
ABSTRACT. Key words: Restaurant Tax, Revenue. vii. Universitas Kristen Maranatha
ABSTRACT Thesis titled "Role Against Restaurant Tax Revenue (Case Study In Cimahi Revenue Office)". This essay discusses the role of the restaurant tax revenue Cimahi to report the target and actual revenue
ABSTRACT. THE ADVANTAGE OF MANAGEMENT CONTROL SYSTEM TO INCREASE EMPLOYEE WORK PERFORMANCE (case study at PT. KAI, Bandung)
ABSTRACT THE ADVANTAGE OF MANAGEMENT CONTROL SYSTEM TO INCREASE EMPLOYEE WORK PERFORMANCE (case study at PT. KAI, Bandung) An organization comprises a group of people working together to achieve certain
ABSTRACT. Key words: e-faktur,taxpayer understanding. viii
ABSTRACT The main purpose of this research is to find out about how significant the impact for new invoice implementation policy (e-faktur) against the tax-payer s understanding in order to increase PPN
ABSTRAK. ix Universitas Kristen Maranatha
ABSTRAK Pajak Reklame adalah pajak atas penyelenggaraan reklame. Tujuan dilaksanakannya penelitian adalah untuk mengetahui efektifitas serta efisiensi pemungutan pajak reklame yang dilakukan oleh Dinas
ABSTRAK. Kata kunci : sistem penilaian kinerja, sistem penghargaan, kinerja karyawan.
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh sistem penilaian kinerja dan sistem penghargaan terhadap kinerja karyawan. Data penelitian ini adalah data primer yang dikumpulkan dengan cara
ABSTRAK PERANAN PENGAWASAN FUNGSIONAL TERHADAP EFEKTIVITAS PELAKSANAAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH KOTA SUKABUMI
ABSTRAK PERANAN PENGAWASAN FUNGSIONAL TERHADAP EFEKTIVITAS PELAKSANAAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH KOTA SUKABUMI Hakekat pengelolaan keuangan daerah digunakan untuk menilai efisiensi dan efektivitas
ABSTRACT. Keywords: Effect, Internal Audit, Financial Management. Universitas Kristen Maranatha
ABSTRACT Internal audit is one of the roles in assisting the operations and financial management. Internal audit is expected to give effect to determine how effective the financial management when running
ABSTRACT. Key words : accounting information system, sales credit, sales effectiveness. Universitas Kristen Maranatha
ABSTRACT Nowadays, the needs of exact and accurate information for making decision is increasing highly. The company who wants to develop must have a good management and could work more efficient and effective.
ABSTRACT. Keywords : internal audit, internal control, compliance of management. vii. Universitas Kristen Maranatha
ABSTRACT Internal control activity is one of the most important activities in the company because it represents the company s managerial activities. If this activities fails to be performed and an inappropriate
ABSTRAK PERANAN PENGENDALIAN PENJUALAN DALAM MENUNJANG EFEKTIVITAS PENJUALAN (STUDI KASUS PADA PT. X DI BANDUNG).
ABSTRAK PERANAN PENGENDALIAN PENJUALAN DALAM MENUNJANG EFEKTIVITAS PENJUALAN (STUDI KASUS PADA PT. X DI BANDUNG). Penjualan merupakan salah satu penopang hidup bagi perusahaan, maka perusahaan dituntut
ABSTRAK. Kata Kunci: korelasi, dukungan sosial teman sebaya, prokrastinasi akademik, mahasiswa. vii. Universitas Kristen Maranatha
ABSTRAK Penelitian ini bertujuan untuk melihat hubungan antara Dukungan Sosial Teman Sebaya dengan Prokrastinasi Akademik dengan metode korelasi. Responden pada penelitian ini adalah mahasiswa yang mengontrak
ABSTRACT. Keywords : internal control, inventory, inventory system. iii. Universitas Kristen Maranatha
ABSTRACT Inventory is one of the important asset to be owned by company. Because of inventory is asset of company so the company should have a good internal control of inventory to keep them from many
ABSTRACT. Keywords: e-spt, tax payer s compliance. viii
ABSTRACT Tax is the most important part in the state revenue. The amount of the tax revenue is expected by the government to create prosperous in society. In order to achieve the revenue target, government
ABSTRACT. Universitas Kristen Maranatha
ABSTRACT The purpose of this research is first, knowing the application of accounting information systems of credit sales at the company by comparing the company's credit sales procedure with the existing
ABSTRACT. Key word: Internal Auditor, Professionalism of Internal Auditor, Role of Internal Auditor, Audit Finding. Universitas Kristen Maranatha
ABSTRACT The independent auditors are professional auditors who provide services to the society, especially in the area of client s financial statements audit. One of the auditor s roles is to reveal the
ABSTRACT. vii. Universitas Kristen Maranatha
ABSTRACT In general company founded to the purpose of to obtaining the profit or advantage. Profit or obtainable advantage if the earnings accepted by bigger than expense to obtain get the the earnings.
ABSTRAK. merencanakan niat beli. Niat beli konsumen akan tumbuh jika konsumen sudah mengetahui
ABSTRAK Salah satu proses keputusan pembelian yang dilakukan konsumen adalah dengan merencanakan niat beli. Niat beli konsumen akan tumbuh jika konsumen sudah mengetahui citra merek dari suatu produk.
THE EFFECT OF MANAGERIAL CONTROLLING SYSTEM ON THE PRODUCTIVITY OF A COMPANY S EMPLOYEES (A
THE EFFECT OF MANAGERIAL CONTROLLING SYSTEM ON THE PRODUCTIVITY OF A COMPANY S EMPLOYEES (A Case Study at PT. INTI (Persero) ABSTRACT The intention of this research was to test the managerial controlling
ABSTRACT. Performance is the result obtained by an organization, whether the organization is
i ABSTRACT Performance is the result obtained by an organization, whether the organization is profit oriented and nonprofit oriented during a specific period. Good performance can describe a stable company
KUESIONER PERANAN ANGGARAN DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN BIAYA PEMASARAN
KUESIONER PERANAN ANGGARAN DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN BIAYA PEMASARAN A. Pertanyaan Umum Keterangan : Diisi dengan memberikan tanda (V) sesuai dengan jawaban yang Bapak/Ibu anggap benar.
ABSTRAK. Universitas Kristen Maranatha
ABSTRAK Akuntansi merupakan salah satu jurusan di fakultas ekonomi yang banyak diminati oleh mahasiswa saat ini. Pendidikan akuntansi harus menghasilkan akuntan yang profesional sejalan dengan perkembangan
ABSTRACT. Keywords: Operational Audit, Effectiveness, Health Care, Inpatient, Hospital. viii. Universitas Kristen Maranatha
ABSTRACT There is a case on the issue of professionalism hospital that cause unwanted things. In Indonesia, medical malpractice brought to criminal proceedings fairly uncommon or very few that are not
DAFTAR ISI ABSTRAK... ABSTRACT... KATA PENGANTAR... UCAPAN TERIMA KASIH... DAFTAR ISI... DAFTAR TABEL... DAFTAR GAMBAR... DAFTAR LAMPIRAN...
DAFTAR ISI HALAMAN JUDUL LEMBAR PENGESAHAN SURAT PERNYATAAN ABSTRAK... ABSTRACT... KATA PENGANTAR... UCAPAN TERIMA KASIH... DAFTAR ISI... DAFTAR TABEL... DAFTAR GAMBAR... DAFTAR LAMPIRAN... i ii iii iv
ABSTRAK. Universitas Kristen Maranatha
ABSTRAK Penelitian ini bertujuan untuk mengetahui penilaian prestasi kerja dan kepuasan kerja karyawan, serta untuk melihat sejauhmana penilaian prestasi kerja yang baik, adil, dapat menciptakan kepuasan
ABSTRACT. Keywords : Auditor, Time Budget Pressure, Audit Complexity, Quality Audit. vii Universitas Kristen Maranatha
ABSTRACT The purpose of this research is to analyze the factors which affect the quality of audit s result in Public Accounting Firm. This research is important to be done because the increase of financial
ABSTRACT. Keywords : Operational Audit, Increased Effectiveness of Employee Performance. viii. Universitas Kristen Maranatha
ABSTRACT Operational audit should be able to control problems that might arise, usually a problem often faced is the employee performance. Each company held operational control which is expected to assist
ABSTRACT. Key word : Prevention Cost, Appraisal Cost, Internal Failure Cost, External Failure Cost, and Cost Control Product. viii
ABSTRACT Quality cost is a part of production cost, that has big influence in the production cost. Quality cost is important in industries to determine production cost. The purposes of this research are
ABSTRAK. Kata kunci : penilaian kinerja, kompensasi, produktivitas kerja. Universitas Kristen Maranatha
ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Penilaian kinerja dan Kompensasi terhadap Produktivitas kerja (Studi Pada PT Sinar Sakti Matra Nusantara). Populasi dalam penelitian
ABSTRAK. viii. Kata-kata kunci: Wajib Pajak Badan, Pemeriksaan Pajak, Tingkat Kepatuhan Wajib Pajak. Universitas Kristen Maranatha
ABSTRAK Tujuan penelitian yang berjudul Pengaruh Pemeriksaan Pajak Terhadap Tingkat Kepatuhan Wajib Pajak Badan di KPP Pratama Soreang adalah untuk mengetahui pelaksanaan pemeriksaan pajak dan mengetahui
ABSTRACT. Keywords: audit fee, internal control, Good Corporate Governance
ABSTRACT The objective of this research is to investigate the influence of the internal control and the Good Corporate Governance toward the audit fee. Sampling method that used in this research is purposive
ABSTRACT. Keywords: Restaurant tax, internal control structure, and the restaurant tax billing. vii. Universitas Kristen Maranatha
ABSTRACT The purpose of this study was to obtain a comprehensive overview of the implementation role of the internal control structure of the restaurant tax billing in Dinas Pelayanan Pajak Kota Bandung.
ABSTRACT. Keywords: Receivable, Sales, Internal Audit. Universitas Kristen Maranatha
ABSTRACT Receivable sales is one of the most important post for the life survival of the company. The purpose of this research is to find out if the application of internal audit in the company has been
ABSTRACT. Keywords: Customer Loyalty, Product Quality, Service Quality, Customer trust. vii. Universitas Kristen Maranatha
ABSTRACT This study aims to determine the influence of Product quality, Service quality and Customer trust on Customer loyalty. Where is the independent variable consist of Product quality variable, Service