Djiwandono, Dimas Handoko (2018) ANALISIS PENGENDALIAN INTERN PIUTANG USAHA DI PT. INDONESIA KENDARAAN TERMINAL (PT. PELINDO 2). Other thesis, Universitas Pembangunan Nasional "Veteran" Yogyakarta.
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DAFTAR ISI.pdf Download (63kB) | Preview |
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LEMBAR PENGESAHAN.pdf Download (275kB) | Preview |
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ABSTRAK.pdf Download (86kB) | Preview |
Abstract
ABSTRAK Perusahaan dalam menjalankan aktivitas usahanya untuk mencapai tujuan yang ditetapkan harus meningkatkan pengendalian. Pengendalian intern dibutuhkan oleh perusahaan untuk mengetahui sampai sejauh mana aktivitas operasional perusahaan. Piutang usaha merupakan salah satu sumber pendapatan perusahaan dimana piutang usaha diindikasikan dalam bentuk hutang konsumen yang mempunyai batasan pelunasan pembayaran. Pengendalian yang diterapkan harus memberi manfaat. Penelitian ini bertujuan untuk mengetahui efektif atau tidaknya pengendalian intern piutang, lingkungan pengendalian, penentuan resiko, aktivitas pengendalian, informasi dan komunikasi serta pengawasan dan pemantauan. Untuk mengumpulkan data menggunakan beberapa teknik pengumpulan data. Sedangkan metode penelitian dilakukan dengan menggunakan metode kualitatif deskriptif. Kata kunci: piutang, system pengendalian intern, lingkungan pengendalian, penentuan resiko, aktivitas pengendalian, informasi dan komunikasi pengendalian, pengawasan dan pemantauan. ABSTRACT A firm operates its business activities to achive a goal should escalate its management control. Internal control entails by the firm to be update with its operational activities. Account receivable is one of the sources of corporate income where account receivable is indicated in the form of consumer debt which has an interval payment limit. The controls were applied must benefit the organization. This reasearch aims to determine whether or not the internal control of credit is effective, control environment, risk determination, control activities, information and communication and supervision and monitoring. There were several techniques adopted during data collection phase. On the other hand, there is only one research methodology was applied in this study, which is qualitative descriptive Keywords: accounts receivable, credit, internal control system, control environment, risk determination, control activities, information and communication control, supervision and monitoring.
| Item Type: | Thesis (Other) |
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| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Sarimin Sarimin |
| Date Deposited: | 09 Aug 2018 06:56 |
| Last Modified: | 09 Aug 2018 06:56 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/16061 |
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