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All Journal Jurnal Paradigma Akuntansi
Troy Washington Putra Susanto
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Economics, Econometrics & Finance Social Sciences

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ANALISIS PENGENDALIAN MANAJEMEN TERHADAP PENJUALAN, PIUTANG, DAN PENERIMAAN KAS PADA PT INDOTECH METAL NUSANTARA Troy Washington Putra Susanto; Rosmita Rasyid
Jurnal Paradigma Akuntansi Vol. 8 No. 4 (2026): Oktober 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i4.39077

Abstract

This study examines how management control is applied throughout the sales, accounts receivable, and cash-receipt cycle of PT Indotech Metal Nusantara. The analysis concentrates on credit sales because the quality of credit approval, billing, documentation, and cash monitoring directly affects liquidity and operating continuity. Evidence from company data and interviews is used to assess the planning process, sales realization, receivable collectability, and the conversion of credit sales into cash. The findings indicate that budgeting and transaction documentation have generally supported operational control, while stronger variance analysis, cross-functional information integration, and risk-based credit limits are still required. The study proposes practical improvements aimed at increasing the responsiveness of management control, accelerating receivable turnover, and reducing dependence on a limited number of major customers.
Co-Authors Rosmita Rasyid