Analisis Sistem Penjualan Kredit pada PT Tridjaya Motor Paal Dua

الملخص

This study aims to analyse the credit sales system at PT Tridjaya Motor Palapa Dua to determine the suitability of the credit sales procedure, the documents used, and the functions involved in the company's credit sales process. Kredit sales are one of the main strategies implemented by the company to increase the volume of sales of motor vehicles, especially Honda motorcycles. Despite a rise in sales from 850 units in 2020 to 1,120 units in 2024, the risk of credit default remains a significant issue. The research method used was qualitative with a descriptive approach through observation, interviews, and documentation. The results of the study show that the implementation of a structured credit sales system accompanied by effective internal controls has reduced the rate of credit default from 8.00% in 2020 to 3.84% in 2024. However, various operational risks remain, such as transaction recording errors, document discrepancies, and weaknesses in transaction data management, which require further attention. This study is expected to provide recommendations to the company on how to improve the effectiveness of the credit sales system and the quality of service to consumers.