ANALISIS PENGENDALIAN INTERNAL PIUTANG USAHA UNTUK MEMINIMALKAN PIUTANG TAK TERTAGIH PT XYZ

  • Ariyati Ariyati Sekolah Tinggi Ilmu Ekonomi Wiyatamandala
Keywords: Control of Trade Account Receivable, Bad Debt Expense

Abstract

This research aims to identify and analyze the system of internal control of
accounts receivable on PT. XYZ to minimize bad debt expense. The research
approach used is a descriptive that is used by collecting, compiling, classifying
data that they can find out the clear events regarding the problems that have been
research. Operational definition used by the internal control system of accounts
receivable and bad debt expense. The type of data used is qualitative. Primary
and secondary data sources. Data collection techniques used are documentation
and interviews. Data analysis techniques used are descriptive. The results of the
research show that the internal control of accounts receivable PT. XYZ has not
been done effectively. this is seen from the activity of controlling trade receivables
in the collection results that often pass from the due date. PT. XYZ do not have
internal audits and have not been effective in using accounting methods to the
maximum in an effort to minimize bad debt expense.

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Published
2019-12-20
How to Cite
Ariyati, A. (2019). ANALISIS PENGENDALIAN INTERNAL PIUTANG USAHA UNTUK MEMINIMALKAN PIUTANG TAK TERTAGIH PT XYZ. Jurnal Bina Akuntansi, 6(2), 98-123. https://doi.org/10.52859/jba.v6i2.64