EVALUASI EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL PIUTANG DI PT SUPRALITA MANDIRI

Indah Andri Ristanto Indah Andri Ristanto

Sari


This research was conducted at the Office of PT Supralita Mandiri by using descriptive qualitative test against internal control accounts receivable of the business which refers to elements of internal control. The data used is primary data. The population in this research is the PT Supralita Mandiri with a sample of employees of PT Supralita Mandiri. Data collection techniques in the writing of this thesis using interview techniques and observations. Data analysis technique used is qualitative method by analyzing accounts receivable management in PT Supralita Mandiri. The purpose of this research is to know the internal accounts receivable control systems have been applied effectively in PT Supralita Mandiri. Data analysis was done by analyzing the effectiveness of the internal control with regard for the elements of internal control system of the Organization, namely authorisation and registration procedures, practice healthy eating and appropriate employee quality responsibilities. The results showed an overall internal control on account receivable of PT Supralita Mandiri has been running quite effectively with the shown score assessment of 73.08% of the already effective and 26.92% has not been effective

Kata Kunci


Credit sales and Account Receivable, Internal Control Systems

Teks Lengkap:

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Referensi


Dean, J. Champion. (1990). Modern auditing . New York: 7 Edition, John Willeyand Sons Inc.

Hadiwidjaja dan Rivai Wirasasmita. (2000). Analisis Kredit. Bandung: Pionir.

Mulyadi. (2001). Sistem Akuntansi. Jakarta: Salemba Empat.


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