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All Journal Akuntansi'45 EKONOMIKA45 Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Jurnal Al-Hakim : Jurnal Ilmiah Mahasiswa Studi Syariah, Hukum dan Filantropi Jurnal Mahasiswa Manajemen dan Akuntansi
Diana Zuhroh
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Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Nursing Physics Public Health Social Sciences

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Evaluasi Pengendalian Internal Piutang Usaha dalam Upaya Meminimalisir Risiko Piutang Tak Tertagih Pada Cv. Anugrah Jaya Motor Salma Maria Regina Mano; Diana Zuhroh
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5338

Abstract

This research aims to evaluate internal control over trade receivables in an effort to minimize the risk of bad debts at CV. Anugrah Jaya Motor in Surabaya. The research results show that the internal control system implemented is still weak and not in accordance with good accounting principles. First, the provision of credit is carried out by the sales department without credit worthiness analysis or authorization from management, thereby increasing the risk of bad debts and potential fraud. Second, the lack of separation of duties between the sales, accounting and cash receipts departments results in weak internal controls, as well as opening up opportunities for misuse and inaccuracies in financial reports. Third, even though there is an internal control system, its implementation is not yet effective because the entire process from granting credit to receiving payments is carried out by one department. To minimize risks, CV. Anugrah Jaya Motor needs to establish a credit function that is separate from sales, apply 5C analysis in providing credit, and separate the functions of billing, cash receipts and accounting records. With an adequate internal control system and clear separation of duties, it is hoped that bad debts can be minimized and financial reports become more reliable.
Co-Authors Alfiah Nofiana Alfida Dwi Sulistyowati Amelya Nur Khoida Aprillia Arum Anggreini Aridha Prassetya Aulia Isnaini Hasanah Bambang Karnain Chandra Chandra Dewi Kumala Sari Diana Citra Wati Eka Diana Putri Elisa Hani Kurnia Ester Christina Akunut Fatmaniar Hepy Putri Ramadhanty Fitri Aulia GS , Achmad Daengs Hardi Supeno Heri Toni Heri Toni Hendro Heri Toni Hendro P Heri Toni Hendro Pranoto Heri Toni HP Heri Toni P Heri Tony Hesti Pandu Widodo Islami Islami Kristina Dadi Labo Lailatul Chamdiyah Mahira Nur Alfiani Mahjudin Mahjudin Maria Christina Rahayu Muhammad Luqman Asshidiq Nadia Natalia Syahfitri Natalia Kristina Neno Aga Dirhayu Putri Septiowati Rahayu Rahma Fatimah Santoso Rayfandy Rayfandy Ria Galuh Yuli Pratiwi Risda Vera Fitria Riska Amelia Salma Maria Regina Mano Sugeng Santoso Sujarwanti Sujarwanti Sutini Sutini Tarisa Dana Shobiha Tjandra Wases Tjandra Wasesa Vivi Puspita Anggraeni William Cahyadi Wiratna W Wiratna Wiratna