EVALUASI PENGARUH QUALITY MANAGEMENT SYSTEM TERHADAP EFEKTIVITAS PENGENDALIAN INTERNAL LAPORAN PENJUALAN DI PT. PERTAMINA PATRA NIAGA SALES AREA SULUTGO

Abstract

This study aims to evaluate whether the Quality Management System can improve the effectiveness of internal control, particularly in sales reporting. This study used a descriptive qualitative method with data collection techniques including interviews, observations, and documentation studies. The results indicate that the implementation of the Quality Management System has strengthened internal control components, such as the control environment, control activities, and information and communication. However, improvements are needed in the documentation aspect of sales reports, and employee competency development through ongoing training is also needed.