The Accounting Journal of Binaniaga
Vol 5, No 2 (2020): December 2020

INTERNAL CONTROL SYSTEM ANALYSIS ON ACCOUNTS RECEIVABLE IN SP CORPORATION

Nicholas Renaldo (Institut Bisnis dan Teknologi Pelita Indonesia)
Sudarno Sudarno (Institut Bisnis dan Teknologi Pelita Indonesia)
Marice Br. Hutahuruk (STIE Prakarti Mulya)

Article Info

Publish Date
31 Dec 2020

Abstract

This study aims to identify and determine the effectiveness of the internal control of accounts receivable at SP Corporation. The problems are there are outstanding accounts receivable and at the end of 2013-2019, that accounts receivable will be written off. The main model theory used in this research is COSO to detect internal control effectiveness. This research used descriptive analysis and sign test. The conclusion based on the results of the sign test calculation showed that internal control of accounts receivable in SP Corporation is not working effectively. SP Corporation has not implemented the control environment, risk assessment, control activity, and supervision and monitoring effectively.

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Journal Info
The Accounting Journal of Binaniaga
Website

Abbrev

Accounting

Publisher

STIE Binaniaga

Subject

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

Description

The Accounting Journal of Binaniaga (Acc. J. Binaniaga) is an international peer-reviewed and open access journal that focuses on the fields of management fields such as Office Management, Production Management, Marketing Management, Financial Management, Personnel Management, Strategy Management ...