ANALISIS KONSTRIBUSI PENJUALAN CONSIGNMENT TERHADAP PENDAPATAN PT. MATAHARI DEPT. STORE LIPPO PLAZA BAUBAU

Abstract

The purpose of this study was to determine (1) Contribution of sales of CV products. Elatindo Kharisma Jaya (consignment) to the income of PT. Matahari Dept. Store Lippo Plaza Baubau in 2017-2019, (2) consignment accounting treatment at PT. Matahari Departement  Lippo Plaza Baubau Store. The techniques used in this study are, survey, interview, and documentation. While the data analysis technique used is quantitative descriptive analysis. Based on the results of the study found that Sales Contribution of CV. Elatindo Kharisma Jaya (Consignment) Against PT. Matahari Dept. Store Lippo Plaza Baubau for 2017-2019, it can be concluded: (1) The level of profit gained by CV. Elatindo Kharisma Jaya is quite good with contributory margin ratios for 2017-2019 of 95% each with contributions made to PT Matahari Dept. Store Lippo Plaza Baubau in 2017 amounted to 0.80%, in 2018 amounted to 0.81% and in 2019 amounted to 0.79%, (2) Accounting treatment by CV. Elatindo Kharisma Jaya as a consigner is carried out systematically using a computer with a different recording method by CV. Elatindo Kharisma Jaya and PT. Matahari Dept. Store Lippo Plaza Baubau. Based on these results, the authors suggest that companies are more effective, efficient and economical in carrying out company activities and pay more attention to the factors that affect sales. This is important because it can maintain the results that have been obtained