Kuncara, Valentina Christabella (2020) PERANAN SISTEM PENGENDALIAN INTERNAL DALAM PENANGGULANGAN PIUTANG TAK TERTAGIH. Atma Jaya Accounting Research (AJAR), 4 (1). pp. 28-39. ISSN 2656-0410

Text 162-Research Results-481-1-10-20210206.pdf Download (184kB)

Abstract

The internal control system, if implemented properly, will certainly create a systematic work procedure and make it in accordance with the rules used in the organization. This research aims to determine and also explain the role of the internal control system in handling uncollectible accounts receivable. This study uses a qualitative descriptive analysis method. This data is processed and obtained through observation, interviews and documentation. The population and sample in this study are social conditions with the sampling technique used is purposive sampling. The interviewees of this research are part of ARH and AR. The results of this study show that the role of the internal control system in overcoming uncollectible accounts receivable when the customer has become a WO is no longer paying the installments, but paying all the arrears. When the debtor is not with the unit, the company will involve a third party, namely PT which is engaged in securing assets.

Item Type:	Article
Uncontrolled Keywords:	Internal Control System, Piutang Tak Tertagih
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	Perpus ID UMMI
Date Deposited:	13 Sep 2021 06:39
Last Modified:	13 Sep 2021 06:39
URI:	http://eprints.ummi.ac.id/id/eprint/1981

Actions (login required)

View Item