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

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.