EVALUASI PENGENDALIAN INTERN PIUTANG PADA PT. BIRO KLASIFIKASI INDONESIA (PERSERO)

FAMARIDHO, SAHDAT (2020) EVALUASI PENGENDALIAN INTERN PIUTANG PADA PT. BIRO KLASIFIKASI INDONESIA (PERSERO). S1-Sarjana thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to evaluate the accounts receivable at the internal control of PT. Biro Klasifikasi Indonesia (Persero). The trend of accounts receivable over the past five years, from 2013 - 2017 tends to increase and collecting period is always above the target of the company behind this research. The method used in this research is descriptive method. The analysis used was qualitative analysis based on the COSO (The Committee of Sponsoring Organizations) model. The data in this method is obtained through observation, interviews, and documentation. Based on the research results, the internal control system of the account receivable has been running quite effective, in which the management company has been applying the basic concepts and principles - principles of internal control in accordance with COSO, but on the other hand there is a weakness in the company's policy in terms of the payment system that is fairly soft, the lack of innovation on the application, and also the function of monitoring or supervision are weak and no significant steps to reduce accounts receivable not collectible. Keyword: Internal Control, Accounts Receivalbe, COSO Penelitian ini bertujuan untuk mengevaluasi pengendalian intern pada piutang PT. Biro Klasifikasi Indonesia (Persero). Trend piutang selama lima tahun terakhir yaitu dari tahun 2013 – 2017 cenderung meningkat dan hari pelunasan selalu diatas target perusahaan melatarbelakangi penelitian ini. Metode yang digunakan dalam penelitian ini adalah metode deskriptif. Analisis yang digunakan adalah analisis kualitatif berdasarkan model COSO (The Committee of Sponsoring Organizations). Data dalam metode ini diperoleh melalui observasi, wawancara, dan dokumentasi. Berdasarkan hasil penelitian, pengendalian intern piutang telah berjalan cukup efektif, di mana manajemen perusahaan telah menerapkan konsep dan dasar prinsip - prinsip pengendalian internal sesuai dengan COSO, tetapi di sisi lain ada kelemahan dalam kebijakan perusahaan dalam hal syarat pembayaran yang cukup lunak, kurangnya inovasi pada aplikasi, dan juga fungsi pemantauan atau pengawasan yang lemah serta tidak ada langkah signifikan untuk menekan piutang tak tertagih. Kata kunci: Pengendalian Intern, Piutang, COSO

Item Type: Thesis (S1-Sarjana)
NIM: 43215110261
Uncontrolled Keywords: Pengendalian Intern, Piutang, COSO
Subjects: 200 Religion/Agama > 290 Other Religions/Agama Selain Kristen > 297 Agama Islam/Islam > 297.4 Islamic law/Hukum Islam > 297.43 Muamalat/Muamalat > 297.437 Treaty, Debts and receivables, Pawn/Perjanjian, Hutang-piutang, Gadai
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 24 Jun 2020 03:29
Last Modified: 24 Jun 2020 03:29
URI: http://repository.mercubuana.ac.id/id/eprint/56002

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