Erna, Erna (2022) Analisis Sistem Pengendalian Internal Terhadap Piutang Usaha Pada PT. Andalas Borneo Internusa Pekanbaru. Other thesis, Universitas Islam Riau.
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Abstract
The study aims to analyze and find out how the internal control system for account receivable in order to minimize bad debta at PT. Andalas Borneo Internusa. The research approach used is a descriptive approach. The object of this research was conducted at PT. Andalas Borneo Internusa which is located at Jl. Kampar Gg. Kampar III No.27 RT. 006/RW. 003 Sekip Village, Limapuluh District, Pekanbaru-Riau. The research period was carried out from November 2021 to completion. The type of data used is observation and documentation. The data analysis technique used is descriptive analysis technique.Based on the results of research conducted, the authors conclude that the internal control system of accounts receivable at PT. Andalas Borneo Internusa has not been effective, this can be seen from the five elements of the internal control system which are also indicators in this study. The factors that cause an increase in the number of bad debts are the lack of human resources, the recording is still done manually and there is no written agreement regarding the payment of receivables.
| Item Type: | Thesis (Other) | ||||||
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| Uncontrolled Keywords: | Internal control, accounts receivable, bad debts. | ||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||
| Divisions: | > Akuntansi S.1 | ||||||
| Depositing User: | Luthfi Pratama ST | ||||||
| Date Deposited: | 08 Mar 2023 02:18 | ||||||
| Last Modified: | 08 Mar 2023 02:18 | ||||||
| URI: | http://repository.uir.ac.id/id/eprint/20814 |
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