Management Audit on the Process of Selling Non-Cash Fuel Oil to the Government at PT. ABC

DOI

10.2991/aebmr.k.220204.039How to use a DOI?

Keywords

Audit; Management Audit; Sales

Abstract

PT. ABC is one of the company in charge of natural resources. ABC has a credit sales transaction to increase sales but has a risk of bad debts. ABC has customers who do not pay on time. ABC has non-cash sales greater than cash; therefore, this study was conducted to determine how the sales procedure of non-cash fuel is applied to the government. The method used is qualitative research with data analysis using elements findings based on conditions, criteria, causes, consequences, and recommendations. Results showed that the company’s operations on non-cash sales to the government have been running effectively and efficiently, and implementation procedures on non-cash sales have been implemented. However, there is still a procedure that is not executed and a different maturity calculation.

Copyright

© 2022 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Nur Hidayah K Fadhilah
PY  - 2022
DA  - 2022/02/10
TI  - Management Audit on the Process of Selling Non-Cash Fuel Oil to the Government at PT. ABC
BT  - Proceedings of the International Conference on Economics, Management and Accounting (ICEMAC 2021)
PB  - Atlantis Press
SP  - 358
EP  - 368
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220204.039
DO  - 10.2991/aebmr.k.220204.039
ID  - Fadhilah2022
ER  -