Analisis Pengendalian Internal Siklus Penjualan-Penagihan Piutang Berdasarkan COSO: Tinjauan Literatur Sistematis

Anggika Pratiwi (Program Studi Akuntansi S1, Fakultas Ekonomi dan Bisnis, Universitas Negeri Makassar)
Husna Aulia (program Studi Akuntansi S1, Fakultas Ekonomi dan Bisnis, Universitas Negeri Makassar,)
Muh. Fahmi Sayuti (Program Studi Akuntansi S1, Fakultas Ekonomi dan Bisnis, Universitas Negeri Makassar)
Alia Rezki Amalia (Program Studi Akuntansi S1, Fakultas Ekonomi dan Bisnis, Universitas Negeri Makassar)

Jurnal Akuntansi Keuangan Dan Perpajakan
Vol. 3 No. 2 (2026): Oktober - Desember

The risk of uncollectible receivables in the sales and collection cycle is generally examined through individual case studies, resulting in fragmented findings. This study aims to map the implementation of the five COSO internal control components, identify recurring control weaknesses, and summarize measures to minimize uncollectible receivables. A systematic literature review following the PRISMA protocol was conducted on articles published from 2021–2025 in SINTA-accredited journals. Thirty articles were analyzed using thematic synthesis. The findings show that COSO implementation includes segregation of duties, customer eligibility assessment, credit authorization, document verification, receivables information, and monitoring of receivables aging. Recurring weaknesses include inadequate segregation of duties, inconsistent customer assessment and credit authorization, inadequate procedures and document verification, delayed receivables information, and irregular monitoring and follow-up. Continuous preventive, detective, and follow-up controls are needed to minimize uncollectible receivables.