Audit Manajemen Atas Fungsi Keuangan Terhadap Pengelolaan Piutang dan Penerimaan Kas Pada PT. Kalindo Etam

Sari, Vernia Kartika

EKONOMIA
Vol 8, No 3 (2019)

The purpose of this study is to find out and analyze the implementation of management audits in the management of financial functions at PT. Kalindo Etam has not met internal control standards. The analytical tool used is a comparative method.The results of this study indicate that the implementation of an internal control system of accounting for accounts receivable and cash receipts at PT. Kalindo Etam is not going well, it is proven that the results of the cash receipt analysis get an inaccurate relative value and the results of the analysis on accounts receivable accounting get a relatively inappropriate value. The procedure for testing the management control system for the financial functions of the accounts receivable and cash receipts also results in a less appropriate relative value. The conclusions of this study are generally viewed from the main elements of internal control, namely healthy practices, employees who are in accordance with their quality and audit procedures for testing controls on financial functions at PT. Kalindo Etam is less suitable to be carried out especially in the accounting section of accounts receivable and cash receipts.