Article Per Year (5 Year)
p-Index From 2020 - 2025
2.663
P-Index
This Author published in this journals
All Journal Majalah Ilmiah Fisioterapi Indonesia Jurnal Pendidikan Akuntansi (JPAK) JURNAL SIPIL SAINS Jurnal Manajemen Indonesia Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Aplikasi Teknik Sipil Jurnal Pertanian Agros Jurnal Ilmu Kesehatan Bhakti Husada: Health Sciences Journal FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Jurnal Teknik Mesin dan Mekatronika (Journal of Mechanical Engineering and Mechatronics) Social, Humanities, and Educational Studies (SHEs): Conference Series JANITA Indonesian Journal of Business Analytics (IJBA) Teknologika PERDULI: Jurnal Pengabdian kepada Masyarakat JRAP (Jurnal Riset Akuntansi dan Perpajakan) International Journal of Community Engagement Payungi Jurnal Akuntansi, Perpajakan dan Auditing PENG: Jurnal Ekonomi dan Manajemen Galen: Jurnal Ilmu Farmasi dan Kesehatan
CHOIRUL ANWAR
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Transportation Veterinary Other

Published : 23 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Indonesian Journal of Business Analytics (IJBA)

 1 
Analysis of the Effectiveness of Internal Control Systems for Receivables to Minimize Uncollectible Receivables at Pt. Abx Trivena Oktariani; Adam Zakaria; Choirul Anwar
Indonesian Journal of Business Analytics Vol. 5 No. 3 (2025): June 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i3.14764

Abstract

This study aims to analyze the effectiveness of PT ABX's internal control system for accounts receivable in minimizing uncollectible accounts. PT ABX is a consumer goods distribution company that conducts large-scale credit sales. Despite having implemented standard operating procedures (SOP) for accounts receivable management, the company experienced a significant increase in uncollectible accounts receivable from 2021 to 2023, indicating weaknesses in the implementation of the existing internal control system. Employing a descriptive qualitative approach, this study uses the case study method and references the COSO framework, consisting of five components: control environment, risk assessment, control activities, information and communication, and monitoring. Data were collected through in-depth interviews, direct observations, and document reviews and were analyzed using NVivo 12 Plus software. The results indicate that, although the control structure has been designed, it has not yet been implemented optimally. Various challenges were identified, including weak segregation of duties, insufficient customer risk assessment, limitations in the information system, and a lack of integrated monitoring. The study recommends improving customer risk analysis, the accounts receivable information system, and human resource training. It also recommends strengthening data-driven monitoring and evaluation. These findings emphasize that internal control system effectiveness depends not only on the existence of written procedures, but also on consistent implementation and ongoing cross-functional coordination.
Co-Authors Adelia Permata Sari Amilin Amilin Amirotun Nisfah Amirul Hadi Khasani Anggi Novia Fitriani Chusnatul Ulaela Sajali Danang Saputra Dara Puspita Lestari Deris Faisa Ralindra Destria Kurnianti Deva Ayu Pradani Dewi Nugraheni RM Diah Armeliza Diah Ratna Paramita Dwi Handarini Dwi Indriyani Ericca Putri Alvinata Fatoni, Ilham Fitria Wahyuni Haikal Hanun Tsabita Artana Hera Khairunnisa Hifzhan Zharfan Zalmi Hotman Hotman I Made Niko Winaya Icha Mufassiroh Asy Syauqi Ida Ayu Putu Sri Widnyani Indah Muliasari Iqbal Khumaidillah Jatira JMV. Mulyadi Karuniana Dianta Arfiando Sebayang Lailatul Mukaromah Lestari, Mufida Diah Lili Puspita Sari Lisda Eunike Siboro Purba M. Ihsan Dacholfany Marsofiyati Mohd Hasimi Yaacob Monica Shahnaz Safitri Muhammad Al Imron Muhammad Ichdal Umam MUHAMMAD YUSUF Mujib Sahli Mundhiharno Nadhifa Arufah Cafshah Ni Wayan Tianing Nur Hidayatul Padila Rabiatul Adawia Rendi Agung Setiono Riski Aji Gumelar Ristiawati Riyadi Riyadi Riyan Erwin Hidayat S. Kamilia Aziz Salwa Azzahra Sepia Hartiningsih Suhono Suhono, Suhono Suwardana Gunawan Syaiful Anwar Taufik, Wage Muhammad Theresia Puspitawati Tia Sri Wulandari Trivena Oktariani Umi Latifah Wahyudi Ramli Willy Tambunan Winny Anggraeni wiwied pratiwi Yeasy Agustina Sari Yudha Saputra, M Taufiq Zakaria, Adam