ANALISA PENGENDALIAN INTERN PIUTANG DAGANG DALAM MEMINIMALISIR PIUTANG TAK TERTAGIH PADA UD. SANKI UTAMA

SUSANT!, ARIS (2019) ANALISA PENGENDALIAN INTERN PIUTANG DAGANG DALAM MEMINIMALISIR PIUTANG TAK TERTAGIH PADA UD. SANKI UTAMA. Diploma thesis, STIE MAHARDHIKA SURABAYA.

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Abstract

Internal accounts control for minimize uncollectible accounts at analize is the title of the writer research, the purpose of this research is “how we can determine the doctor to be from analize of internal accounts control it self, so that we can minimize as little as possible of uncollectible receivables accounts. The writer uses method of descriptive qualitative, the first things that we writer do is collecting data, clarifying, than the last is analyzing. After that, the writer interpret the method of this research, so then the reader can catch and understand the meaning of the writer purpose. From the explanation before to get the data that we writer need, the writer use observation and interview techniques. As the writer know that the types of data used are primary and secondary data. The results of this study indicate that in determining the provision of credit the company is guided by the 5C principle, which consist of character, capital, capacity, collateral, condition of economy. Analysis of internal accounts receivable control in providing credit determination aims to provide an overview for UD. Sanki Utama in giving credit to customers in making payments in accordance with the time determined by the company. UD. Sanki Utama in carrying out internal control of accounts receivables, namely by estimating uncollectible accounts and establishing policies in functions and elements internal control of accounts receivables. The the conclusions from this study indicate that the application of internal control over accounts receivables at UD. Sanki Utama has an influence in minimizing the amount of uncollectible accounts. The writer try to give the solution and suggestion about the due date of receivables that so long system updating receivables report is one way for knowing the performa of our customer, which one is routine in payments which one is always late. When there are customers experiencing difficulties in billing follow up, the marketing department must move quickly, because the goods process exist is the authority of the marketing.

Item Type:	Thesis (Diploma)
Uncontrolled Keywords:	Pengendalian Internal atas Piutang, Piutang Tak Tertagih, dan Past Due.
Subjects:	Akuntansi
Divisions:	S1 Akuntansi
Depositing User:	Unnamed user with email lib.stiemahardhika@gmail.com
Date Deposited:	17 Dec 2019 11:10
Last Modified:	20 Dec 2022 09:03
URI:	http://repository.stiemahardhika.ac.id/id/eprint/1289

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