Nabilawati, Syahla Alifah (2020) Analisis Pengendalian Internal Piutang Terhadap Resiko Piutang Tak Tertagih Pada PT. Intan Pariwara Surabaya. Diploma thesis, STIE Perbanas Surabaya.
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Abstract
The purpose of this study was to analyze the internal control of receivables on the risk of uncollectible receivables at PT Intan Pariwara Surabaya. This research uses descriptive method that is analyzing data by determining, collecting, clarifying, analyzing and interpreting so as to produce a clear picture of the internal control of receivables against the risk of uncollectible receivables. To obtain the data needed, the authors use the documentation technique. The type of data used is secondary data. PT Intan Pariwara Surabaya's policy in carrying out internal control of receivables is by estimating uncollectible receivables by 7%. If uncollectible receivables <7%, the control of receivables is good. But, if uncollectible receivables > 7%, then the control of receivables is not good. From the allowance for uncollectible accounts using the allowance for losses and analysis of accounts receivable, it can be seen that the amount of uncollectible receivables at PT Intan Pariwara Surabaya in 2013 was 7.5%, in 2014 it was 7.6% and in 2015 it was 8.9% of the total receivables. So, it can be concluded that the internal control of receivables at PT Intan Pariwara Surabaya is not going well due to the dual function (delivery function and billing function and cash recording function as well as financial functions), no credit limit, no credit function, and no billing policy in writing. Keywords: Internal Control of Receivables, Bad Debts
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING |
| Divisions: | Accounting Diploma > Practice Working Report |
| Depositing User: | SYAHLA ALIFAH NABILAWATI |
| Date Deposited: | 05 Nov 2020 05:57 |
| Last Modified: | 05 Nov 2020 05:57 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/7236 |
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