YULIANI, YULIANI (2019) ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS SIKLUS PIUTANG USAHA (Studi Kasus PT. Tri Banyan Tirta). S1 thesis, Universitas Mercu Buana Jakarta.
|
Text (HAL COVER)
01.cover.pdf Download (117kB) | Preview |
|
|
Text (ABSTRAK)
02.ABSTRAK.pdf Download (103kB) | Preview |
|
|
Text (LEMBAR PERNYATAAN)
03.surat pernyataan karya sendiri.pdf Download (152kB) | Preview |
|
|
Text (LEMBAR PENGESAHAN)
04.lembar pengesahan.pdf Download (157kB) | Preview |
|
|
Text (KATA PENGANTAR)
05.kata pengantar.pdf Download (175kB) | Preview |
|
|
Text (DAFTAR ISI)
06.daftar isi.pdf Download (178kB) | Preview |
|
|
Text (DAFTAR TABEL)
07.daftar tabel.pdf Download (135kB) | Preview |
|
|
Text (DAFTAR GAMBAR)
08.daftar gambar.pdf Download (135kB) | Preview |
|
|
Text (DAFTAR LAMPIRAN)
09.daftar lampiran.pdf Download (132kB) | Preview |
|
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text (BAB I)
10.BAB I.pdf Restricted to Registered users only Download (161kB) |
|
|
Text (BAB II)
11.BAB II.pdf Restricted to Registered users only Download (459kB) |
|
|
Text (BAB III)
12.BAB III.pdf Restricted to Registered users only Download (179kB) |
|
|
Text (BAB IV)
13.BAB IV.pdf Restricted to Registered users only Download (349kB) |
|
|
Text (BAB V)
14.BAB V.pdf Restricted to Registered users only Download (153kB) |
|
|
Text (DAFTAR PUSTAKA)
15.daftar pustaka.pdf Restricted to Registered users only Download (130kB) |
|
|
Text (LAMPIRAN)
16.lampiran.pdf Restricted to Registered users only Download (392kB) |
Abstract
This study aims to determine the effectiveness of internal controls that support the credit sales cycle at PT. Tri Banyan Tirta. Internal control can be effectively and adequately valued if it includes the five components of internal control, namely the control environment, risk assessment, control activities, information and communication, and monitoring. The research method used is descriptive qualitative. Data collection techniques are carried out by means of literature studies, interviews and questionnaires by choosing one of the most suitable answers. The variables used are internal control with dimensions and indicators consisting of the five components of internal control, namely the control environment, risk assessment, control activities, information and communication and monitoring. The results of this study indicate the cycle of credit sales at PT. Tri Banyan Tirta through the stages of selling credit, shipping goods, until the billing to the customer. Internal controls that support the credit sales cycle at PT. Tri Banyan Tirta as a whole has been effective at 92.72% because it has fulfilled the five components of internal control, and has achieved the objectives of internal control. Keywords: Internal control, control environment, risk assessment, control activities, information and communication, supervision and credit sales Penelitian ini bertujuan untuk mengetahui efektivitas pengendalian internal yang menunjang siklus penjualan kredit di PT. Tri Banyan Tirta . Pengendalian internal dapat di nilai efektif dan memadai jika mencakup kelima komponen pengendalian internal, yaitu lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, informasi dan komunikasi, serta pengawasan (Monitoring). Metode penelitian yang di gunakan deskriptif kualitatif. Teknik pengumpulan data di lakukan dengan cara, studi pustaka, wawancara dan kuisioner dengan memilih salah satu jawaban yang paling sesuai. Variabel yang di gunakan yaitu pengendalian internal dengan dimensi dan indikator yang terdiri dari kelima komponen pengendalian internal yaitu lingkungan pengendalian, penilaian risiko, aktivitas pengendalian , informasi dan komunikasi serta pengawasan (monitoring). Hasil penelitian ini menunjukkan siklus penjualan kredit di PT. Tri Banyan Tirta melalui tahap penjualan kredit,pengiriman barang, hingga sampai penagihan ke customer. Pengendalian internal yang menunjang siklus penjualan kredit di PT. Tri Banyan Tirta secara keseluruhan di nilai sudah efektif sebesar 92,72 % karena telah memenuhi kelima komponen pengendalian internal, dan telah mencapai tujuan pengendalian internal. Kata Kunci : Pengendalian internal, lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, informasi dan komunikasi, pengawasan dan penjualan kredit.
Actions (login required)
 |
View Item |
