Ilomata International Journal of Tax and Accounting
Vol 1 No 1 (2019): October 2019

Internal Control Analysis towards the Accounts Receivable Accounting System at STIAMI Institute

Iin Andrayanti (Unknown)

Article Info

Publish Date
30 Oct 2019


This research aims to reveal how internal control of the accounts receivable system, obstacles faced on the internal control applied, and the endeavors made to reduce it at STIAMI Institute. This research use descriptive-analytical methods to determine the implementation of internal control and account receivable system. Based on the result of the research, internal control towards the account receivable accounting system implemented on STIAMI is quite efficient, indicated by the independence of the audit committee or the internal supervisory unit (ISU) in which are right under the head of STIAMI auspices. In addition, STIAMI's management has applied basic concepts and principles of internal control. In STIAMI internal control activities, it is better to enforce the functions and centralization of the online system so that the operations and financial statement presentation can run effectively and efficiently.

Copyrights © 2019

Journal Info





Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences


Ilomata International Journal of Tax and Accounting serves as the journal that is devoted exclusively to accounting research. Its primary objective is to contribute to the expansion of knowledge related to the theory and practice of accounting in Indonesia, by facilitating the production and ...