Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Jurnal Bina Akuntansi
Ariyati Ariyati
Sekolah Tinggi Ilmu Ekonomi Wiyatamandala
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
ANALISIS PENGENDALIAN INTERNAL PIUTANG USAHA UNTUK MEMINIMALKAN PIUTANG TAK TERTAGIH PT XYZ Ariyati Ariyati
Jurnal Bina Akuntansi Vol 6 No 2 (2019): Jurnal Bina Akuntansi Vol.6 No.2 Juli 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (439.514 KB) | DOI: 10.52859/jba.v6i2.64

Abstract

This research aims to identify and analyze the system of internal control ofaccounts receivable on PT. XYZ to minimize bad debt expense. The researchapproach used is a descriptive that is used by collecting, compiling, classifyingdata that they can find out the clear events regarding the problems that have beenresearch. Operational definition used by the internal control system of accountsreceivable and bad debt expense. The type of data used is qualitative. Primaryand secondary data sources. Data collection techniques used are documentationand interviews. Data analysis techniques used are descriptive. The results of theresearch show that the internal control of accounts receivable PT. XYZ has notbeen done effectively. this is seen from the activity of controlling trade receivablesin the collection results that often pass from the due date. PT. XYZ do not haveinternal audits and have not been effective in using accounting methods to themaximum in an effort to minimize bad debt expense.
Co-Authors