<![CDATA[Effective financial management is essential to ensure that company operations and budgeting activities are conducted efficiently and according to established plans. Internal control and accounts receivable collection systems play important roles because effective receivables management affects cash availability and the continuity of company cash flow. This study aims to analyze the role of internal control and the accounts receivable collection system in supporting budget effectiveness at the Finance Division of PT Anugerahlanggeng Berkat Abadi. This study uses a qualitative descriptive approach to gain an in-depth understanding of internal control implementation, receivables settlement procedures, and their contribution to budgeting activities. Data were collected through in-depth interviews, direct observation, and document review involving personnel responsible for receivables collection and budget management. The findings indicate that the company has implemented internal control through document examination, segregation of duties, supervisor approval, periodic reporting, and monitoring activities. The structured accounts receivable collection system supports the recording, tracking, and monitoring of receivables, allowing settlement processes to be conducted accurately and efficiently. Timely receivables settlement contributes to cash availability for operational budget requirements, while delayed payments may require adjustments to established budgets. These findings indicate that integrating internal control and a structured receivables collection system supports budget accuracy, cash flow stability, and financial management effectiveness. The company should continuously strengthen internal controls and optimize information technology to support receivables management and budgeting activities.]]>
