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All Journal JURNAL AKUNTANSI DAN MANAJEMEN MADANI (JAMM) Jurnal Ilmiah Ekonomi dan Manajemen
Anggi Arista
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Economics, Econometrics & Finance Other

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ANALISIS EFEKTIVITAS PENGENDALIAN INTERN PIUTANG USAHA PADA PERUSAHAAN JASA PEMBIAYAAN Anggi Arista
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i1.8848

Abstract

The company implements a strategy by selling on credit to earn profits, thereby resulting in receivables. Good management of accounts receivable will generate profits for the company and the company's assets can be protected. Considering that credit is a current asset, an internal control system is needed for accounts receivable, so that the company avoids the risk of loss due to uncollectible accounts and the procedure for granting credit can run well. This study aims to analyze the effectiveness of internal control of accounts receivable in accordance with COSO principles and to provide recommendations for internal control in accordance with COSO principles at PT Kresna Reksa Finance Balikpapan Area. The research method used is qualitative with a case study approach. Data collection methods through interviews, documentation and observation.The results of this study indicate that PT Kresna Reksa Finance Balikpapan Regional Office has implemented a fairly good internal control of accounts receivable, but it is less effective because there are weaknesses in the control environment component related to the division of tasks and responsibilities for each function. The weakness lies in the absence of segregation of duties that occurs between the administration and cashiers in aspects of credit granting procedures and there is no segregation of duties between the Account Officer Survey (AO Survey) and the receivables collection section. This shows the implementation of the company's organizational structure which is still very simple when compared to the organizational structure of the company's SOP which is relatively complex.
PENGARUH PENERAPAN GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY, DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN Anggi Arista
JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 12 No 1 (2026): Jurnal Akuntansi Manajemen Madani
Publisher : STIE Madani Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51882/jamm.v12i1.275

Abstract

This study aims to analyze the influence of green accounting implementation, corporate social responsibility (CSR), and environmental performance on firm value. With the increasing awareness of environmental and sustainability issues, companies are expected not only to focus on financial aspects but also to consider the environmental and social impacts of their operations. This research uses a quantitative approach with secondary data obtained from annual reports and sustainability reports of companies listed on the Indonesia Stock Exchange. The results show that green accounting and CSR have a positive and significant effect on firm value, while environmental performance also has a positive but not significant effect. These findings indicate that integrating environmentally friendly policies into business strategies can enhance corporate image and provide added value to stakeholders. This research offers important implications for corporate management in developing sustainable business practices.
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