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All Journal Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Pengabdian Masyarakat
Salma Maria Regina Mano
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Public Health Social Sciences Other

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Prosedur Penagihan Piutang pada Anugrah Jaya Motor Surabaya Salma Maria Regina Mano; Tjandra Wasesa
Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2024): Oktober : Jurnal Pengabdian Masyarakat
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/abdimas45.v3i2.3107

Abstract

Economic development in Indonesia is currently very rapid. This is directed by the number of companies that grow every year. The development of this company is inseparable from business competition in achieving profits, capturing market share and consumer attention. The ability to seize from competitors is inseparable from the company's marketing strategy. A company's marketing includes promotional efforts and sales strategies, both cash and credit. Companies currently generally sell more of their products on credit because this sales system is chosen as one of the improvements to the form of sales that is suitable at this time. The purpose of providing credit from the customer's side is to provide convenience and flexibility for customers in making payments. This is what CV. Anugrah Jaya Motor Surabaya does. As one of the motorcycle spare part product distributor companies. CV. Anugrah Jaya Motor Surabaya also provides convenience in terms of selling goods to customers. To attract customers and provide convenience in making payments. CV. Anugrah Jaya Motor Surabaya not only provides cash sales but also credit sales as an alternative if consumers or customers do not have cash when purchasing goods. However, the convenience of credit sales does not make all customers consistent in making payments on time. There are customers who cannot fulfill their obligations in making credit payments on time.
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 Diana Zuhroh Tjandra Wasesa