摘要：Penelaahan pengendalian internal terhadap siklus pendapatan diperlukan untuk menilai efektivitas dan efisiensi pengelolaan manajemen dalam mendukung pencapaian tujuan perusahaan,dan memberikan rekomendasi tindakan korektif sehingga diharapkan penilaian pengendalian internal dapat berperan dalam meningkatkan kinerja penjualan. Peneliti menggunakan metode studi deskriptif. Metode ini dapat membantu berpikir secara sistematis mengenai berbagai aspek dalam situasi tertentu,memberikan gagasan untuk penelitian lebih lanjut,dan membuat keputusan sederhana dari penelitian yang telah dilakukan,sedangkan teknik pengumpulan data yang dilakukan yaitu studi literatur dan studi lapangan di perusahaan Plastik Bandung. Berdasarkan hasil analisis atas pengendalian internal,dapat disimpulkan bahwa pengendalian internal membantu perusahaan dalam menangani kerugian piutang tidak tertagih,menghindarkan penjualan fiktif,mengurangi target penjualan yang tidak tercapai,mengurangi biaya pengiriman kembali,mengurangi kesalahan melakukan tugas,dan mengurangi polusi lingkungan.
其他摘要：Internal control review towards the revenue cycle is required to evaluate the effectiveness and efficiency of the existing management in order to support the achievement of company goals,and provide recommendations to allow corrective actions. These should be taken in order to review the role of internal control in increasing sale performance. This research used descriptive study method which could help to think systematically about various variables on a particular situation, to provide ideas for further research and to make simple decisions from the research that was done. Data collection techniques conducted were literature study and field study at Bandung Plastic company. Based on the result of internal control analysis,it was discovered that internal control set by the company will help company to handle loss of bad debt expenses,avoid fictitious sales,reduce improper sales target,reduce re-delivery cost,reduce erroneous task,and reduce environmental pollution.
