Nisa, Zumroatin (2021) Sistem Pengendalian Internal terhadap Piutang Usaha PT Rembang Bangun Persada. Diploma thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
PT Rembang Bangun Persada is a private company that prioritizes account receivable in carrying out its operational activities. The company’s accounts receivable shows a significant increase and decrease. Accounts receivable looks normal if the company’s management has good internal control. The purpose of this study is to find out whether the internal control system for accounts receivable and its implementation in the company has been running effectively or not. This study uses a qualitative descriptive method, which compares the theory of the internal control system for accounts receivable with the real condition. The data obtained in form of interviews, observations, and documentations. The data was described in a qualitative descriptive manner based on the results of the study. The internal control system in PT Rembang Bangun Persada influenced by five elements of internal control, namely the control environment, risk assessment, control activities, information and communication, and monitoring activities. The internal control system functions to control accounts receivables from the company so as not to hamper the company’s operational activities. The internal control system in the company is effective because there are many activities and company policies that regulate internal control. Although there are some shortcomings experienced by the company. One of them is that the company doesn’t have an accounting program application and doesn’t apply job rotation to employees. The accounting department finds it difficult to prepare financial report because the design using the Microsoft excel application is done manually. This the resulted in the delay in the accounting process at the company. Keywords: Internal control system, internal control system for accounts receivables, account receivable, credit sale.
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Accounting Diploma > Practice Working Report |
| Depositing User: | ZUMROATIN NISA |
| Date Deposited: | 15 Dec 2021 04:30 |
| Last Modified: | 15 Dec 2021 04:30 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/8474 |
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