AJAR : Atma Jaya Accounting Research
Vol 4 No 01 (2021): Atma Jaya Accounting Research (AJAR)

PERANAN SISTEM PENGENDALIAN INTERNAL DALAM PENANGGULANGAN PIUTANG TAK TERTAGIH

Valentina Christabella Kuncara (Universitas Muhammadiyah Sukabumi)



Article Info

Publish Date
06 Feb 2021

Abstract

The internal control system, if implemented properly, will certainly create a systematic work procedure and make it in accordance with the rules used in the organization. This research aims to determine and also explain the role of the internal control system in handling uncollectible accounts receivable. This study uses a qualitative descriptive analysis method. This data is processed and obtained through observation, interviews and documentation. The population and sample in this study are social conditions with the sampling technique used is purposive sampling. The interviewees of this research are part of ARH and AR. The results of this study show that the role of the internal control system in overcoming uncollectible accounts receivable when the customer has become a WO is no longer paying the installments, but paying all the arrears. When the debtor is not with the unit, the company will involve a third party, namely PT which is engaged in securing assets.

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Journal Info

Abbrev

AJAR

Publisher

Subject

Economics, Econometrics & Finance Social Sciences Other

Description

Atma Jaya Accounting Research ( AJAR ) jurnal peer-reviewed yang diterbitkan oleh Magister Akuntansi Universitas Atma Jaya Makassar dua kali setahun ( Februari dan Agustus). AJAR bertujuan mempublikasikan artikel di bidang akuntansi dan keuangan. ...