Article Per Year (5 Year)
p-Index From 2019 - 2024
0.92
P-Index
This Author published in this journals
All Journal JaManKu : Jurnal Manajemen dan Kewirausahaan Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Medani : Jurnal Pengabdian Masyarakat Jurnal bintang manajemen
Ananda Fitriani Dewi
Universitas Potensi Utama
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Ekonomi dan Bisnis Digital (MINISTAL)

 1 
Analysis of the Effectiveness of Implementing Internal Control on Doubtful Receivables PT. PLN Persero ULP Belawan Siti Aisyah; Syarifah Fadillah Natasha; Taufiq Risal; Santi Rizki; Ananda Fitriani Dewi; Nahar Maganda Saragih
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 4 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v2i4.6464

Abstract

Internal control has an important role in the performance of state-owned companies, one of which is PT. PLN (Persero). The aim of this research is to find out in detail what causes doubtful receivables to occur every month at PT. PLN (Persero) ULP Belawan. To find out whether the role of internal control is effective in collecting doubtful receivables. To find out what obstacles the internal control system faces in minimizing doubtful receivables. Then to find out what efforts must be made so that the collection of doubtful receivables can be carried out optimally. This research approach uses a descriptive approach and uses qualitative research methods. The internal control system for doubtful receivables is implemented at PT. PLN (Persero) ULP Belawan, is quite adequate in terms of the elements of its internal control. Such as the control environment, risk assessment, control activities, information and communication, but the supervision element is still not effective.
Co-Authors Adeliyansah Situmorang Arasy Ayu Setiamy Nahar Maganda Saragih Ninsin Cemarlian Lase Saha’aro Laia Santi Rizki Siti Aisyah Syarifah Fadillah Natasha Taufiq Risal