ANALISIS PENGENDALIAN INTERNAL PIUTANG DAGANG PT AGUNG INDAH REJEKI

Abstract

This research aimed to determine the internal controlling system's implementation and effectiveness on accounts receivable at PT. Agung Indah Indah Rejeki. The research was qualitative with case-study as the approach. Furthermore, the data sources were documentation and interviews. The data analysis technique used reduction, display data, and conclusion drawing/verification. The research result concluded that the internal control of accounts receivable at PT. Agung Indah Rejeki within function merge implementation and authority sharing had been well implemented and adequate. On the other hand, the procedure of authorization and note-taking, also the proper account receivable management still had weaknesses. Those weaknesses were employees’ selection billing sector did not file proof of receivable lists charged; however, only some pictures were asked. Moreover, the cashier did not accept the list in order to match some money submitted. Consequently, there was no recheck between the administration billing and cashier function. In addition, the documents used namely, remark and travel permits as confirmation billing letters. The letters had not used printed ordered numbers permanently yet since the letters could be changed with the computer. This was done to prevent someone misused the letters.