ANALISIS PENGENDALIAN INTERNAL PIUTANG DALAM MENINGKATKAN EFEKTIVITAS PENAGIHAN PIUTANG PADA PT. GARAM (PERSERO) SURABAYA

DEWI, ANTINA TRISNA (2017) ANALISIS PENGENDALIAN INTERNAL PIUTANG DALAM MENINGKATKAN EFEKTIVITAS PENAGIHAN PIUTANG PADA PT. GARAM (PERSERO) SURABAYA. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Good receivable control system will affect the company’s success in carrying out the sale on credit policy. The credit sales are uncollectible risk of some or all credit extended to the debtor. As a result of these uncollectible accounts receivable losses will cause the load, the company must determine the method that will be used to calculate the amount of the loss of this receivable. The study aims to analyze the internal control of accounts receivable in improving the effectiveness of collection of accounts receivable at PT. Garam (Persero). The data used is secondary data obtained from the financial statements PT. Garam (Persero). The analysis methods used using two analysis, analysis of the billing period receivables and receivables collection effectiveness analysis. The results showed faster billing period or in other words the better, because the shorter billing period until 2015, but the level of effectiveness of receivables collection got a category is not good, because of a decline in the level of effectiveness of the collection in 2015. This will require companies control do better in order to retain and improve the effectiveness of collection of accounts receivable. Keywords: Internal control receivables, the effectiveness of the receivables collection.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 19 Oct 2017 09:52
Last Modified: 19 Oct 2017 09:52
URI: http://eprints.perbanas.ac.id/id/eprint/2754

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