Analisis Sistem dan Prosedur Penjualan dan Penerimaan Kas dalam Mendukung Pengendalian Intern (Studi pada PT. Astra Internasional,tbk Auto 2000 Kediri Suharmadji )

Jurnal Administrasi Bisnis (JAB)|Vol. 52 No. 1 November 2017| administrasibisnis.studentjournal.ub.ac.id

90

ANALISIS SISTEM DAN PROSEDUR PENJUALAN DAN PENERIMAAN KAS

DALAM MENDUKUNG PENGENDALIAN INTERN

(Studi Pada PT. Astra Internasional,Tbk Auto 2000 Kediri Suharmadji )

Janua Nur Anisyah Moch.Dzulkirom

Dwiatmanto Fakultas Ilmu Administrasi

Universitas Brawijaya Malang

Email : janeaisyah2@gmail.com

ABSTR_:CT

The purpose of this study to determine the system Z_{nd procedures of s}Z_les Z_{nd c}Z_{sh receipts in mendulung intern}Z_l

control by tZ_{king into} Z_{ccount the elements - elements in the existing intern}Z_{l control. This rese}Z_{rch uses}

quZ_litZ_{tive method, descriptive rese}Z_{rch type with c}Z_{se study} Z_pproZ_{ch. This rese}Z_{rch w}Z_{s conducted} Z_{t PT.} :_strZ

InternZ_tionZ_{l, Tbk} :_{uto 2000 Kediri Suh}Z_rmZ_{dji loc}Z_ted Z_{t J}Z_lZ_{n Serge}Z_{nt Suh}Z_rmZ_{dji Kediri no. 198 Kediri}

City. DZ_tZZ_nZ_{lysis is done th}Z_{t is} Z_nZ_{lyzing system} Z_{nd procedure of s}Z_le Z_nd Z_cceptZ_{nce of c}Z_{sh in supporting}

internZ_{l control so th}Z_{t c}Z_{n know system} Z_{nd procedure of s}Z_le Z_nd Z_cceptZ_{nce of c}Z_{sh which tinsel in comp}Z_ny

hZ_{ve support intern}Z_{l control yet. The results show th}Z_{t the system} Z_{nd procedures of s}Z_les Z_{nd F}Z_{VK UHFHLSWV WK}Z_W

exist in PT :_strZ _InternZ_tionZ_{l, Tbk} :_{uto 2000 Kediri Suh}Z_rmZ_{dji is goodHowever, there are some weaknesses,}

namely the absence of unannounced examination and the internal control of the employees, whose quality is in accordance with their responsibilities at the time of employee selection.

Keywords : System And Procedures Of Sales, Cash Receipts, Internal Control

ABSTR:_K

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SuhZ_rmZ_{dji Kediri No. 198 Kot}Z _Kediri. :_nZ_{lisis d}Z_tZ _yZ_{ng dil}Z_kukZ_{n y}Z_{itu meng}Z_nZ_{lisis sistem d}Z_{n prosedur}

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PT :_strZ _InternZ_sionZ_l,Tbk :_{uto 2000 Kediri Suh}Z_rmZ_{dji sud}Z_{h b}Z_{ik N}Z_{mun m}Z_{sih terd}Z_pZ_{t kelemahan yaitu}

belum diadakannya pemeriksaan secara mendadak serta pada pengendalian intern khusussnya karyawan yang mutunya sesuai dengan tanggung jawabnya pada saat penyeleksian pegawai belum adanya kolom jabatan.

Jurnal Administrasi Bisnis (JAB)|Vol. 52 No. 1 November 2017| administrasibisnis.studentjournal.ub.ac.id

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Jurnal Administrasi Bisnis (JAB)|Vol. 52 No. 1 November 2017| administrasibisnis.studentjournal.ub.ac.id

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0HQXUXW 5Z_QZ_WZ_ULV]Z _GZ_{Q 1RRU}

fungsi ±IXQJVL VLVWHPZ_NXQWZ_{QVL VHE}Z_JZ_{L EHULNXW}

a. Sistem Z_kuntZ_{nsi digun}Z_kZ_{n seb}Z_gZ_i Z_lZ_{t untuk}

melindungi dZ_{n mengkontrol} Z_{set perus}Z_hZZ_n.

b. Sistem Z_kuntZ_{nsi d}Z_pZ_{t digun}Z_kZ_{n seb}Z_gZ_i Z_cuZ_n

menghZ_silkZ_{n inform}Z_{si seb}Z_gZ_i Z_lZ_{t peng}Z_mbil

keputusZ_n.

c. Sistem Z_kuntZ_{nsi d}Z_pZ_{t berbentuk d}Z_tZ_-dZ_tZ

keuZ_ngZ_{n m}Z_{upun non keu}Z_ngZ_n.

2.2. 6LVWHPZ_NXQWZ_{QVL 3HQMX}Z_OZ_{Q 7XQ}Z_L 0HQXUXW 5Z_QZ_WZ_ULV]Z _GZ_{Q 1RRU}

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Jurnal Administrasi Bisnis (JAB)|Vol. 52 No. 1 November 2017| administrasibisnis.studentjournal.ub.ac.id 93 %HUGZ_VZ_UNZ_{Q SHQJHUWL}Z_{Q SHQMX}Z_OZ_{Q WXQ}Z_{L G}Z_Q VLVWHP Z_NXQWZ_{QVL GL}Z_WZ_{V VLVWHP} Z_NXQWZ_{QVL SHQMX}Z_OZ_Q WXQZ_{L G}Z_SZ_{W GLGHILQLVLN}Z_{Q VHE}Z_JZ_{L F}Z_UZ _XQWXN PHPSURVHV PHQFZ_WZ_{W PHQJLGHQWLILN}Z_{VL PHQJ}Z_QZ_OLVLV VHUWZ _PHQJJRORQJNZ_{Q MHQLV E}Z_UZ_{QJ G}Z_{Q PHO}Z_SRUNZ_Q SHPEZ_\Z_UZ_{Q \}Z_{QJ GLO}Z_NXNZ_{Q ROHK SHPEHOL NHS}Z_GZ SHUXVZ_KZZ_{Q JXQ}Z _{XQWXN PHPEHULN}Z_{Q LQIRUP}Z_VL

keXZ_QJZ_{Q NHS}Z_GZ _PZ_QZ_{MHPHQ G}Z_OZ_{P K}Z_O SHQJZ_PELOZ_{Q NHSXWXV}Z_{Q Fungsi ±IXQJVL \}Z_{QJ WHUN}Z_LW GHQJZ_{Q VLVWHP}Z_NXQWZ_{QVL SHQMX}Z_OZ_{Q WXQ}Z_LZ_GZ_OZ_K

1. PemZ_sZ_rZ_{n d}Z_{n distribusi}

PZ_dZ _pemZ_sZ_rZ_{n d}Z_{n distribusi ini memiliki}

tujuZ_{n dim}Z_nZ _tujuZ_nnyZ _{meliputi mem}Z_stikZ_{n d}Z_n

memuZ_skZ_{n p}Z_rZ _{konsumen, mengh}Z_silkZ_n

pendZ_pZ_tZ_{n sert}Z _penggZ_ntiZ_n Z_set.

2. BZ_giZ_{n keu}Z_ngZ_{n d}Z_n Z_kuntZ_nsi

Fungsi keuZ_ngZ_{n ini berhubung}Z_{n deng}Z_n

pendZ_nZZ_{n, perenc}Z_nZZ_{n d}Z_{n pengend}Z_liZ_{n k}Z_{s sert}Z

pengendZ_liZ_{n persedi}ZZ_{n. Fungsi} Z_kuntZ_{nsi y}Z_itu

mencZ_tZ_{t tr}Z_nsZ_{ksi penju}Z_lZ_{n p}Z_dZ _cZ_tZ_tZ_{n h}Z_riZ_n

jurnZ_{l umum} Z_tZ_{u khusus penju}Z_lZ_{n, jurn}Z_l

penerimZZ_{n k}Z_{s d}Z_{n k}Z_{rtu persedi}ZZ_{n b}Z_rZ_{ng sec}Z_rZ

periodik dZ_{n buk}Z_{n h}Z_nyZ _{itu fungsi} Z_kuntZ_{nsi jug}Z

yZ_{ng dibutuhk}Z_{n m}Z_nZ_jemen.

2.3. Sistem :_kuntZ_{nsi Penju}Z_lZ_{n Kredit}

3HUXVZ_KZZ_{Q G}Z_SZ_{W PHO}Z_NXNZ_{Q SHQMX}Z_OZ_Q NUHGLW VHVXZ_{L GHQJ}Z_{Q RUGHU \}Z_{QJ GLWHULP}Z _GZ_UL SHPEHOL GZ_{Q SHUXV}Z_KZZ_Q Z_NZ_{Q PHPLOLNL W}Z_JLKZ_Q VHVXZ_{L GHQJ}Z_{Q M}Z_QJNZ _ZZ_{NWX \}Z_{QJ WHO}Z_{K GLWHQWXN}Z_Q 8QWXN PHQJKLQGZ_{UL WHUM}Z_GLQ\Z _WZ_{N WHUW}Z_JLKQ\Z SLXWZ_{QJ P}Z_NZ _{VHEHOXP PHPEHULN}Z_{Q NUHGLW NHS}Z_GZ SHPEHOL SHUXVZ_KZZ_Q Z_NZ_{Q PHO}Z_NXNZ_Q Z_QZ_OLVLV WHUKZ_GZ_{S SHPEHOL}Z_WZ_{V P}Z_PSXZ_WZ_{X WLG}Z_NQ\Z_SHPEHOL

WHUVHEXW GLEHULNZ_{Q NUHGLW 0HQXUXW 0XO\}Z_GL

)XQJVL \Z_{QJ WHUN}Z_{LW GHQJ}Z_{Q VLVWHP} Z_NXQWZ_{QVL SHQMX}Z_OZ_{Q NUHGLW \}Z_LWX a. Fungsi PenjuZ_lZ_n b. Fungsi Kredit c. Fungsi GudZ_ng d. Fungsi PengirimZ_n

e. Fungsi PenZ_gihZ_n

f. Fungsi :_kuntZ_nsi

2.4. 6LVWHP :_NXQWZ_{QVL 3HQHULP}ZZ_{Q .}Z_{V G}Z_UL

3HQMXZ_OZ_{Q 7XQ}Z_L

0HQXUXW 0Z_UGLZ_{VPR ³.}Z_V Z_GZ_OZ_K

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PZ_WZ _XZ_{QJ´ 0HQXUXW 0XO\}Z_{GL IXQJVL}

\Z_{QJ WHUN}Z_{LW G}Z_OZ_{P VLVWHP SHQHULP}ZZ_{Q N}Z_{V G}Z_UL SHQMXZ_OZ_{Q WXQ}Z_LZ_GZ_OZ_K a. Fungsi penjuZ_lZ_n b. Fungsi kZ_s c. Fungsi gudZ_ng d. Fungsi pengirimZ_n

e. Fungsi Z_kuntZ_nsi

2.5. Sistem :_kuntZ_{nsi Penerim}ZZ_{n K}Z_{s d}Z_ri

PenjuZ_lZ_{n Kredit}

Menurut MulyZ_{di (2016:407) fungsi y}Z_ng

terkZ_{it deng}Z_{n sistem penerim}ZZ_{n k}Z_{s d}Z_{ri penju}Z_lZ_n

kredit Z_dZ_lZ_h:

a. Fungsi secretZ_riZ_t

b. Fungsi penZ_gihZ_n

c. Fungsi kZ_s

d. Fungsi Z_kuntZ_nsi

e. Fungsi pemeriksZZ_{n intern}

2.6. 3HQJHQGZ_OLZ_Qintern

Menurut HermZ_wZ_{n (2013:1) Pengend}Z_liZ_n intern sZ_ngZ_{t menentuk}Z_{n d}Z_lZ_{m keberh}Z_silZ_n

perusZ_hZZ_{n. Pengend}Z_liZ_{n merup}Z_kZ_{n kebij}Z_kZ_{n d}Z_n

prosedur yZ_{ng melindungi} Z_ktivZ _dZ_ri

penyZ_lZ_hgunZZ_{n mem}Z_stikZ_{n b}Z_hwZ _informZ_{si us}Z_hZ Z_kurZ_{t, d}Z_{n mem}Z_stikZ_{n b}Z_hwZ _perundZ_ng-undZ_ngZ_n

dZ_{n per}Z_turZ_{n dip}Z_{tuhi seb}Z_gZ_{i m}Z_nZ _mestinyZ_.

Menurut MulyZ_{di (2016:129) sistem Pengend}Z_liZ_n intern meliputi struktur orgZ_nisZ_{si, metode d}Z_n

ukurZ_n-ukurZ_{n y}Z_{ng dikoordin}Z_sikZ_{n untuk menj}Z_gZ

kekZ_yZZ_{n org}Z_nisZ_{si, mengecek keteliti}Z_{n d}Z_n

keZ_ndZ_lZ_{n d}Z_tZ Z_kuntZ_{nsi, mendorong efisiensi d}Z_n

mendorong dipZ_tuhinyZ _kebijZ_kZ_{n m}Z_nZ_jemen.

DZ_pZ_{t disimpulk}Z_{n b}Z_hwZ _pengendZ_liZ_{n intern}

bukZ_{n h}Z_nyZ _melindungi Z_{sset d}Z_lZ_{m perus}Z_hZZ_{n t}Z_pi

semuZ _hZ_{l y}Z_ng Z_dZ _dZ_lZ_{m perus}Z_hZZ_{n term}Z_suk

kebijZ_kZ_{n dim}Z_nZ _kebijZ_kZ_{n y}Z_{ng digun}Z_kZ_{n d}Z_pZ_t

dipZ_{tuhi d}Z_{n d}Z_pZ_{t menc}Z_pZ_{i tuju}Z_{n y}Z_{ng tel}Z_h

ditetZ_pkZ_{n perus}Z_hZZ_n.

0HQXUXW ,NKVZ_{Q G}Z_{Q 7HGG\}

Z_GZ_{SXQ 7XMX}Z_{Q SHQJHQG}Z_OLZ_{Qintern PHPLOLNL HPS}Z_W WXMXZ_{Q \}Z_{LWX 0HQM}Z_JZ _NHNZ_\ZZ_{Q RUJ}Z_QLVZ_VL PHQJHFHN NHWHOLWLZ_{Q G}Z_{Q NH}Z_QGZ_OZ_{Q G}Z_WZ Z_NXQWZ_QVL PHQGRURQJ HILVLHQVL VHUWZ _{PHQGRURQJ GLS}Z_WXKLQ\Z NHELMZ_NZ_{Q P}Z_QZ_{MHPHQ 0HQXUXW %RGQ}Z_{U G}Z_Q +RSZRRG Z_{VSHN WHUSHQWLQJ G}Z_OZ_{P VLVWHP} Z_NXQWZ_QVLZ_GZ_OZ_{K SHU}Z_QZ_{Q SHQJHQG}Z_OLZ_QinternGZ_OZ_P RUJZ_QLVZ_{VL SHQJHQG}Z_OLZ_{Q intern PHQ\}Z_UZ_QNZ_Q WLQGZ_NZ_Q-WLQGZ_NZ_{Q \}Z_{QJ GL}Z_{PELO G}Z_OZ_{P RUJ}Z_QLVZ_VL XQWXN PHQJZ_{WXU G}Z_{Q PHQJ}Z_UZ_KNZ_Q

Jurnal Administrasi Bisnis (JAB)|Vol. 52 No. 1 November 2017| administrasibisnis.studentjournal.ub.ac.id

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Unsur sisWHP SHQJHQGZ_OLZ_Qintern

Menurut MulyZ_{di (2016:130) unsur sistem}

pengendZ_liZ_{n intern terdiri d}Z_{ri emp}Z_{t b}Z_giZ_{n y}Z_itu:

a. Struktur orgZ_nisZ_{si y}Z_{ng memis}Z_hkZ_{n t}Z_nggung

jZ_wZ_{b fungsion}Z_{l sec}Z_rZ _tegZ_{s. Struktur org}Z_nisZ_si Z_dZ_lZ_{h s}Z_{tu h}Z_{l pokok y}Z_{ng h}Z_rus Z_dZ _didZ_lZ_m

perusZ_hZZ_{n. Struktur org}Z_nisZ_si Z_dZ_lZ_{h sebu}Z_h

kerZ_ngkZ _yZ_{ng mengg}Z_mbZ_rkZ_{n g}Z_{ris tug}Z_{s pokok}

fungsi dZ_lZ_{m seti}Z_{p unit did}Z_lZ_{m perus}Z_hZZ_n.

b. Sistem wewenZ_{ng d}Z_{n prosedur penc}Z_tZ_tZ_{n y}Z_ng

memberikZ_{n perlindung}Z_{n y}Z_{ng cukup terh}Z_dZ_p Z_{set, ut}Z_{ng, pend}Z_pZ_tZ_{n d}Z_{n beb}Z_{n. Seti}Z_p

perusZ_hZZ_{n p}Z_{sti memiliki kebij}Z_kZ_{n otoris}Z_si

mZ_sing-mZ_{sing. Semu}Z _kegiZ_tZ_{n m}Z_upun

trZ_nsZ_{ksi did}Z_lZ_{m perus}Z_hZZ_{n p}Z_stinyZZ_tZ_{s d}Z_sZ_r

otorisZ_{si pih}Z_{k y}Z_{ng berwen}Z_{ng. M}Z_kZ _didZ_lZ_m

perusZ_hZZ_{n perlu} Z_dZ_nyZ _{sistem tent}Z_ng

pembZ_giZ_{n wewen}Z_{ng untuk otoris}Z_si Z_tZ_s

terlZ_ksZ_nZ_nyZ _setiZ_{p tr}Z_nsZ_{ksi. S}Z_lZ_{h s}Z_tu Z_lZ_t

yZ_{ng digun}Z_kZ_{n y}Z_{itu formulir. Formulir} Z_dZ_lZ_h

sZ_lZ_{h s}Z_{tu dokumen y}Z_{ng mencermink}Z_n

terjZ_dinyZ _trZ_nsZ_ksi Z_tZ_{s wewen}Z_{ng untuk}

memberikZ_{n otoris}Z_{si terl}Z_ksZ_nZ_nyZ _trZ_nsZ_ksi

dZ_lZ_{m perus}Z_hZZ_{n. M}Z_kZ _dZ_lZ_{m penggun}ZZ_n

formulir hZ_{rus di} Z_wZ_{si deng}Z_{n ket}Z_t.

c. 3UZ_{NWLN \}Z_{QJ VHK}Z_{W G}Z_OZ_{P PHO}Z_NVZ_QZ_NZ_{Q WXJ}Z_{V G}Z_Q IXQJVL VHWLZ_{S XQLW RUJ}Z_QLVZ_{VL 0HQXUXW 0XO\}Z_GL SHPEZ_JLZ_{Q W}Z_{QJJXQJ M}Z_ZZ_{E SRNRN} IXQJVLRQZ_{O WLG}Z_N Z_NZ_{Q EHUM}Z_OZ_{Q GHQJ}Z_{Q E}Z_LN Z_SZ_ELOZ _WLGZ_{N GL G}Z_{PSLQJ SHO}Z_NVZ_QZZ_{Q SU}Z_NWHN \Z_{QJ VHK}Z_{W P}Z_NZ _GZ_{UL LWX GLFLSW}Z_NZ_{Q F}Z_UZ_-FZ_UZ \Z_{QJ GLEX}Z_{W ROHK SHUXV}Z_KZZ_{Q G}Z_OZ_{P PHQHPSXK} GZ_{Q PHQFLSW}Z_NZ_{Q SU}Z_{NWHN \}Z_{QJ VHK}Z_W

d. .Z_U\Z_ZZ_{Q \}Z_{QJ PXWXQ\}Z_VHVXZ_{L GHQJ}Z_{Q W}Z_QJJXQJ MZ_ZZ_EQ\Z _{8QVXU \}Z_{QJ WHUG}Z_SZ_{W GL}Z_WZ_{V PHOLSXWL} VWUXNWXU RUJZ_QLVZ_{VL VLVWHP RWRULV}Z_{VL G}Z_{Q SURVHGXU} SHQFZ_WZ_WZ_{Q VHUW}Z _EHUEZ_JZ_{L F}Z_UZ _\Z_{QJ GLFLSW}Z_NZ_Q ROHK SHUXVZ_KZZ_{Q XQWXN PHQF}Z_SZ_{L SU}Z_{NWHN \}Z_QJ VHKZ_{W VHPX}Z _{LWX WHUJ}Z_{QWXQJ NHS}Z_GZ _{VXPEHU G}Z_\Z PZ_QXVLZ_\Z_{QJ PHO}Z_NVZ_QZ_NZ_QQ\Z

3. 0(72'( 3(1(/,7,:₁

Jenis penelitiZ_{n y}Z_{ng digun}Z_kZ_{n p}Z_dZ _penelitiZ_{n ini} Z_dZ_lZ_{h peneliti}Z_{n diskriptif deng}Z_{n menggun}Z_kZ_n

metode kuZ_litZ_{tif. Peneliti}Z_{n ini dil}Z_kukZ_{n p}Z_dZ _PT. :_strZ _InternZ_sionZ_{l, Tbk} :_{uto 2000 Kediri}

SuhZ_rmZ_{dji J}Z_lZ_{n Sers}Z_{n Suh}Z_rmZ_{dji No.1}

merupZ_kZ_{n s}Z_lZ_{h s}Z_tu Z_nZ_{k perus}Z_hZZ_{n TOYOT}:_.

Sumber dZ_tZ _yZ_{ng digun}Z_kZ_{n d}Z_lZ_{m peneliti}Z_{n ini} Z_dZ_lZ_{h d}Z_tZ _{primer d}Z_{n d}Z_tZ _{sekunder. Teknik}

pengumpulZ_{n d}Z_tZ _yZ_{ng digun}Z_kZ_{n d}Z_lZ_{m peneliti}Z_n

ini yZ_{itu terdiri d}Z_{ri observ}Z_{si, w}Z_wZ_ncZ_rZ _dZ_n

dokumentZ_{si. Instrument peneliti}Z_{n y}Z_{ng digun}Z_kZ_n

oleh peneliti meliputi wZ_wZ_ncZ_rZ _,dokumentZ_{si d}Z_n Z_lZ_{t pemb}Z_{ntu seperti; buku c}Z_tZ_tZ_n,Z_lZ_{t tulis sert}Z Z_lZ_{t elektronik. T}Z_hZ_pZ_{n ± t}Z_hZ_pZ_n Z_nZ_{lisis d}Z_tZ

dZ_lZ_{m peneliti}Z_n Z_dZ_lZ_h:

1. MengZ_nZ_{lisis Sistem} Z_kuntZ_{nsi Penju}Z_lZ_{n d}Z_n

penerimZZ_{n k}Z_{s p}Z_dZ _PT. :_strZ _InternZ_sionZ_l,

Tbk :_{uto 2000 Kediri Suh}Z_rmZ_dji

a. Fungsi yZ_{ng terk}Z_it

b. Dokumen yZ_{ng digun}Z_kZ_n

c. CZ_tZ_tZ_n Z_kuntZ_{nsi y}Z_{ng digun}Z_kZ_n

d. InformZ_{si y}Z_{ng diperluk}Z_n

e. JZ_ringZ_{n prosedur y}Z_{ng membentuk sistem}

2. MengZ_nZ_{lisis prosedur penju}Z_lZ_{n d}Z_n

penerimZZ_{n k}Z_{s d}Z_lZ_{m mendukung Pengend}Z_liZ_n

intern pZ_dZ _PT. :_strZ _InternZ_sionZ_{l, Tbk} :_uto

2000 Kediri SuhZ_rmZ_{djin deng}Z_{n memperh}Z_tikZ_n

beberZ_pZ _{unsur pengend}Z_liZ_{n intern seb}Z_gZ_i

berikut:

a. Struktur orgZ_nisZ_si

b. Sistem otorisZ_{si d}Z_{n prosedur penc}Z_tZ_tZ_n

c. PrZ_{ktik y}Z_{ng seh}Z_t

d. KZ_ryZ_wZ_{n y}Z_{ng mutuny}Z _sesuZ_{i deng}Z_n

tZ_nggungjZ_wZ_bnyZ

4. +:_{6,/ '}:_{1 3(0%}:₊:₆:₁

4.1. Sistem :_kuntZ_{nsi Penju}Z_lZ_{n P}Z_dZ _PT. :_strZ

InternZ_sionZ_l,Tbk :_{uto 2000 Kediri}

SuhZ_rmZ_dji

)XQJVL \Z_{QJ WHUN}Z_LW

1. Fungsi SZ_{les Supervisor, Bert}Z_{nggung j}Z_wZ_{b d}Z_n

melZ_kukZ_{n tug}Z_snyZ _dZ_lZ_{m proses penju}Z_lZ_{n, d}Z_n

membuZ_{t l}Z_porZ_{n penju}Z_lZ_n

2. Fungsi :_dministrZ_{si Unit, bert}Z_{nggung j}Z_wZ_{b d}Z_n

melZ_kukZ_{n tug}Z_snyZ _melZ_kukZ_{n penc}Z_tZ_tZ_{n d}Z_lZ_m

cZ_tZ_tn Z_kuntZ_{nsi d}Z_{n membu}Z_{t dokumen y}Z_ng

berkZ_itZ_{n deng}Z_{n sur}Z_{t pes}Z_nZ_{n kend}Z_rZZ_n

3. Fungsi KZ_{sir, bert}Z_{nggung j}Z_wZ_{b d}Z_{n mel}Z_kukZ_n

tugZ_snyZ _menerimZ _pembZ_yZ_rZ_{n d}Z_{ri pel}Z_nggZ_n

dZ_{n membu}Z_{t t}Z_ndZ _{bukti pemb}Z_yZ_rZ_n.

4. Fungsi PDS (Pre Delivery Service ), bertZ_nggung

jZ_wZ_{b d}Z_{n mel}Z_kukZ_{n tug}Z_snyZ _dZ_lZ_{m proses}

persiZ_pZ_{n pengirim}Z_{n unit untuk pel}Z_nggZ_n.

5. Fungsi :_{ccounting Pus}Z_{t, bert}Z_{nggung j}Z_wZ_{b d}Z_n

melZ_kukZ_{n tug}Z_snyZ _dZ_lZ_{m proses penerim}ZZZ_n

lZ_porZ_{n k}Z_{s y}Z_{ng seb}Z_iknyZ _dibuZ_{t oleh fungsi} Z_kuntZ_{nsi buk}Z_{n k}Z_sir.

Jurnal Administrasi Bisnis (JAB)|Vol. 52 No. 1 November 2017| administrasibisnis.studentjournal.ub.ac.id

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'RNXPHQ \Z_{QJ 'LJXQ}Z_NZ_Q

1. SPK ( SurZ_{t Pes}Z_nZ_{n Kend}Z_rZZ_{n ), dokumen ini}

sudZ_{h b}Z_{ik d}Z_{n menjel}Z_sZ_kZ_{n sec}Z_rZ _{rinci identit}Z_s

pZ_rZ _pelZ_nggZ_{n. D}Z_lZ_{m SPK ini terd}Z_pZ_{t kolom}

nZ_mZ _, Z_lZ_mZ_t,nZ_mZ _{unit y}Z_{ng dipes}Z_{n d}Z_{n l}Z_in

sebZ_gZ_inyZ_.

2. KTP ( KZ_{rtu T}Z_ndZ _{Penduduk ), dokumen ini}

sudZ_{h b}Z_{ik terter}Z _nZ_mZ_, Z_lZ_mZ_{t sert}Z _tZ_nggZ_l

kelZ_hirZ_{n d}Z_{n l}Z_{in seb}Z_gZ_inyZ_.

3. KK ( KZ_{rtu Kelu}Z_rgZ _{), dokumen ini sud}Z_{h b}Z_ik

dZ_{n menjel}Z_skZ_{n si}Z_pZ _sZ_jZZ_nggotZ _keluZ_rgZ _yZ_ng

tinggZ_{l bers}Z_mZ_.

4. PPN Pembeli (PZ_jZ_{k Pert}Z_mbZ_hZ_{n Nil}Z_i),

dokumen ini sudZ_{h b}Z_{ik d}Z_{n menjel}Z_skZ_n

ketersediZZ_{n pel}Z_nggZ_{n untuk memb}Z_yZ_{r PPN.}

5. SurZ_{t Perny}Z_tZZ_{n, dokumen ini sud}Z_{h b}Z_{ik d}Z_n

menjelZ_skZ_{n ketersedi}ZZ_{n p}Z_rZ _pelZ_nggZ_{n untuk}

membZ_yZ_{r progresif} Z_pZ_bilZ _{memiliki kend}Z_rZZ_n

lebih dZ_{ri s}Z_tu.

6. TZ_{bel Penentu}Z_{n J}Z_{nji Pemb}Z_yZ_rZ_{n Penyer}Z_hZ_n

KendZ_rZZ_{n, dokumen ini sud}Z_{h b}Z_{ik d}Z_n

menjelZ_skZ_{n k}Z_pZ_{n pel}Z_nggZ_n Z_kZ_{n melun}Z_si

pembZ_yZ_rZ_n.

7. KuitZ_{nsi Kend}Z_rZZ_{n, dokumen ini sud}Z_{h b}Z_{ik d}Z_n

menjelZ_skZ_{n n}Z_mZ _pelZ_nggZ_{n sert}Z _nominZ_l

pembZ_yZ_rZ_{n y}Z_{ng dil}Z_kukZ_nnyZ_.

8. FZ_{ktur Kend}Z_rZZ_{n Bermotor, dokumen ini sud}Z_h

bZ_{ik d}Z_{n menjel}Z_skZ_{n identit}Z_{s pel}Z_nggZ_{n y}Z_ng

sesuZ_{i deng}Z_{n BPKB.}

9. SertifikZ_{t Nomor Identit}Z_{s Kend}Z_rZZ_{n ( NIK ),}

dokumen ini sudZ_{h b}Z_{ik d}Z_{n menjel}Z_skZ_{n nomor}

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Jurnal Administrasi Bisnis (JAB)|Vol. 52 No. 1 November 2017| administrasibisnis.studentjournal.ub.ac.id

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