Oleh : Wiwin Astuti Zai
Diterbitkan di : BISMAN INFO
Volume : 11 No : 2 Agustus 2024
Penerbit : Politeknik Unggul LP3M
ISSN : 2355-150X
Abstrak
This research aimed to determine the internal controlling system's implementation and effectiveness on accounts receivable at CV Havana Ponsel The research was qualitative with case-study as theapproach. Furthermore, the data sources were documentation and interviews. The data analysis techniqueused reduction, display data, and conclusion drawing/verification. The research result concluded that theinternal control of accounts receivable at CVHavana Ponsel within function merge implementation and authority sharing had been well implemented and adequate. On the other hand, the procedure of authorizationand 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 wereasked. Moreover, the cashier did not accept the list in order to match some money submitted. Consequently, therewas 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 numberspermanently yet since the letters could be changed with the computer. This was done to prevent someonemisused the letters.
Kata Kunci : Internal controlling, Account receivable