Analisa Pengendalian Intern Piutang untuk Meminimalkan Piutang Tak Terbayar

Fajarwati, Anisa Dwi (2023) Analisa Pengendalian Intern Piutang untuk Meminimalkan Piutang Tak Terbayar. Jurnal Ekobistek, 11 (4). pp. 336-342. ISSN 2527-9483

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Abstract

Receivables are an important post in the company because they are liquid current assets and are always rotating. That means accounts receivable will become cash when there is a payment from the customer. Therefore, good control of accounts receivable will affect the company's success in carrying out a credit sales policy. This study aims to determine the application of internal control over receivables at PT. XYZ in minimizing the amount of unpaid receivables by using the arrears ratio. The data analysis technique used is descriptive analysis technique. The results showed that the internal control of receivables at PT XYZ was effective in minimizing unpaid receivables. These results are in accordance with the elements of internal control which indicate that the control environment is in accordance with the organizational structure that adheres to departmentalization, as well as an adequate risk assessment of the reduction of debtors who are late in paying off receivables, information and communication has been carried out, programmed through an online-based system to minimize bad credit. On control measures there is authorization from the authorized manager to carry out control activities over receivables, and there is a special classification in monitoring to minimize unpaid receivables. The level of the company's ability to manage receivables is quite good, these results are shown by the criteria for determining the risk profile rating (overdue ratio) for 2019 which is categorized as quite healthy, 2020 is categorized as healthy and 2021 is categorized as healthy.

Item Type:	Article
Uncontrolled Keywords:	Internal Control, Unpaid Receivables, Control Receivables, Assets, Company.
Subjects:	Economic And Business Economic And Business > Management
Divisions:	Faculty of Economic and Business > Management Study Program
Depositing User:	Anisa Dwi Fajarwati
Date Deposited:	28 Mar 2023 03:02
Last Modified:	28 Mar 2023 03:02
URI:	http://eprints.umg.ac.id/id/eprint/7583

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