ANALISIS SISTEM PENGENDALIAN INTERN ATAS PROSEDUR PENAGIHAN PIUTANG USAHA PADA PT DIVA CASH & CREDIT PALEMBANG

MARISKA TRIA, SARI (2016) ANALISIS SISTEM PENGENDALIAN INTERN ATAS PROSEDUR PENAGIHAN PIUTANG USAHA PADA PT DIVA CASH & CREDIT PALEMBANG. Other thesis, Politeknik Negeri Sriwijaya.

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Abstract

Writing the final report is to know the application of internal control system of accounts receivable collection procedure at PT Diva Cash & Credit Palembang. Data used by the author in this research are related to the primary data in the form of interviews and direct observation by seeing account receivable collection procedure and secondary data in the form of a general overview of the company. Accounts receivable collection procedure at PT Diva Cash & Credit Palembang in practice involve related functions are function of account receivable, function of collector, and function of accounting. Documents used are invoice, payment receipt. Collection report (CR), and incoming cash intermediaries. Accounting records used is account receivable card. Procedure which form a account receivable accounting system in the form a flowchart. The result showed that internal control system of accounts receivable collection procedure at PT Diva Cash & Credit Palembang in practice there are still positions coupling between the function of cash and the function of accounting. Besides, cash from the account receivable collection is not deposited in bank directly. It can increase possibility of fraud such as misappropriation of cash or embezzlement of cash moreover loss of cash than can harm for PT Diva Cash & Credit Palembang.

Item Type: Thesis (Other)
Uncontrolled Keywords: Internal Control System, Account Receivable Collection Procedure
Subjects: H Social Sciences > HG Finance
Divisions: Accounting > Journal
Depositing User: Mr Bambang Anthony
Date Deposited: 25 Jul 2017 06:41
Last Modified: 25 Jul 2017 06:41
URI: http://eprints.polsri.ac.id/id/eprint/3762

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