Tinjauan Sistem Akuntansi Piutang dan Penerimaan Kas pada Koperasi Karyawan PT. Goodyear Tbk

Sutarti, Sutarti
Rosita, Siti Ita
Aisyah, Iis Siti

Jurnal Ilmiah Ranggagading (JIR)
Vol 6, No 2 (2006): Jurnal Ilmiah Ranggagading

Credit management at co-operative needs good accounting system and procedure to minimize risk of credit from any abuse, no-returned credit, and other risks as it has been carried out at enterprises in the form of Limited Company, CV, et cetera. The credit at Goodyear Worker’s Co-operative are acquired from material selling by credit service and being in debt by co-operative members.

The finding of this study showed that credit accounting system and cash acquisition at Goodyear Workers’ Co-operative was good enough because of support by organizational structure and internal control that made separation of obvious functional responsibilities of each department and other component of control.

Keywords : Credit accounting system