Prosedur Penerimaan Kas dari Penjualan Kelapa Sawit PT. Perkebunan Nusantara IV Regional I

Abstract

PT Perkebunan Nusantara IV Regional I is one of the State-Owned Enterprises (BUMN) engaged in plantations and agribusiness. Focusing on the production of palm oil and its derivative products. Sales transaction activities carried out by PT Perkebunan Nusantara IV Regional I which raises one of the largest sales in this company is the Sale of Processed Palm Oil (CPO). Palm Oil is an industrial / plantation plant that is useful as a producer of cooking oil, industrial oil, and fuel. Oil Palm trees of the italic species are used for commercial agriculture in the production of palm oil. Palm oil is the largest business segment (80%) for PT. Perkebunan Nusantara IV Regional I. The purpose of this study was to determine how the cash receipt procedure from the sale of palm oil at PT Perkebunan Nusantara IV Regional I has been running well and effectively. The conclusion of this study is to determine how the cash receipts procedure of PT. Perkebunan Nusantara IV Regional I Palm Oil Sales.