Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Ekonomika
Khoiriawati, Novi
Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Evaluasi Penerapan Pengendalian Internal Atas Piutang (Studi Pada PT X) Khoiriawati, Novi; Barokah, Zuni
Jurnal Akuntansi dan Ekonomika Vol 9 No 1 (2019): JURNAL AKUNTANSI & EKONOMIKA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (572.49 KB)

Abstract

The credit sales strategy has the consequence of substantial business receivables. Increased receivables will have an impact on the company's liquidity and threaten the survival of the company which causes the company to go bankrupt. This study aims to evaluate the implementation of internal controls based on the COSO framework and  analyze the factors that inhibit the implementation internal controls of receivables at PT X. This study used qualitative. Data was collected through questionnaires based on Internal Control Questionnaire (ICQ), interviews, and documentation. The analysis technique is Champion (1990). The results of study showed that implementation of internal control over account receivables PT X has score above 71,21%. There are 9 weaknesses in the implementation of internal control over receivables at PT X. The results of this study are expected to provide information and input to PT X in optimizing the implementation of internal control over receivables.
Co-Authors Barokah, Zuni