EVALUASI SISTEM PENGENDALIAN INTERNAL ATAS SIKLUS PENJUALAN KREDIT DAN PENERIMAAN KAS PADA PT TEGUH ASIA MANDIRI

GUNAWAN, TAMARA MEILINDA and Dewi, Kencana and Sari, Rela (2018) EVALUASI SISTEM PENGENDALIAN INTERNAL ATAS SIKLUS PENJUALAN KREDIT DAN PENERIMAAN KAS PADA PT TEGUH ASIA MANDIRI. Undergraduate thesis, Sriwijaya University.

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Abstract

This study has two objectives; first, to know the internal control system over the credit sales and cash receipt cycles in PT Teguh Asia Mandiri: and secondly, to evaluate the ejfecliveness of /he inlernal control system over the credit sales and cash receipt cycles in PT Teguh Asia Mandiri lhrough the seventeen principles of COSO. This research is a qualitative descriptive research using primary and secondary data obtained .from the interview. The resu!Js obtained from this research is PT Teguh Asia Mandiri has implemented internal control system. But there are still shortcomings thal make the internal control system has been not effective as a whole. These deficiencies are the absence of Standard Operating Procedure (SOP), less assertive in regard to credit policy, lack of commissioner function, dual positions. no documented organization structure, no training and uniform compensation, no further confirmation after the cusromer pays the crediJ, and does not use counter finger tool.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	COSO, Intemal Control System, Credit Sales and Cash Receipt Cycles
Subjects:	H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs Dies Meirita Sari
Date Deposited:	13 Sep 2019 12:26
Last Modified:	13 Sep 2019 12:26
URI:	http://repository.unsri.ac.id/id/eprint/7470

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