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All Journal Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis
ENGGAR DESANTI RAHAYU
Sekolah Tinggi Ilmu Ekonomi Indonesia Malang
Economics, Econometrics & Finance Education

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ANALISIS PENGENDALIAN INTERN MODEL “COSO” TERHADAP PIUTANG USAHA ENGGAR DESANTI RAHAYU
Jurnal Akademika Vol 15, No 1 (2017): Februari 2017
Publisher : STIE Indonesia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (180.802 KB) | DOI: 10.51881/jam.v15i1.69

Abstract

This study aims to identify and analyze the accounts receivable at the internal control unit Bottled Drinking Water (bottled water) ASA general company Jasa Tirta I Malang using models COSO (The Committee of Sponsoring Organizations). The method used in this research is qualitative analysis with case study approach. The data in this method is obtained through observation, interviews, and documentation.Based on the research results, the internal control system of the receivable has been running quite effective, in which the management company has been applying the basic concepts and principles - principles of internal control in accordance with COSO, but on the other hand there is a weakness in the company's policy in terms of the payment system that is fairly soft, need to be made Standard Operating Procedure (SOP) and system documentation applications. Keywords: Internal Control Systems, Accounts Receivable, COSO
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