Implementation of Accounts Receivable Control Against the Risk of Doubtful Accounts at PT. Radhar Delta Bersaudara Sidoarjo Branch

Authors

  • Amin Sadiqin Sekolah Tinggi Ilmu Ekonomi Mahardhika

Keywords:

Accounts Receivable, Internal Control

Abstract

This study aims to determine the implementation of internal control of accounts receivable against the risk of bad debts. The author finds that this research is important to become new knowledge about internal control of accounts receivable in a company. This research uses a qualitative approach. This research was conducted at the PT. Radhar Delta Bersaudara, Sidoarjo branch. The data used in this study are primary data and secondary data. The data analysis used descriptive qualitative. Based on the results of the analysis, it can be concluded that the internal control of accounts receivable for the risk of bad debts at PT. Radhar Delta Bersaudara has done very well as evidenced by a decrease in the number of uncollectible accounts from 2015-2019.

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References

Tahumang, et al, (2017). Analysis of the Internal Control System for Accounts Receivable at PT. Hasjrat Abadi Toyota Manado Branch. Going Concern Accounting Research Journal. Vol. 12 (2) pp. 241-250.

Munandar, et al, (2018). Analysis of Uncollectible Accounts at PT. Astra International Tbk. Journal of Management and Finance. Vol. 7 (2) pp. 184-191.

Rachman, Rahmawati, (2019). Analysis of Accounts Receivable Control Against the Risk of Doubtful Accounts at PT. Enseval Putra Megatrading Tbk Bogor Branch. Unity Accounting Scientific Journal. Vol. 7 (3) pp. 243-250.

https://scholar.google.co.id/

https://promise.co.id/apa-itu-sop-mem]-standard-operating-procedure-sop-itu-adalah/

https: //www.jurnal. id / en / blog / understanding-and-types-of-accounts-in-accounting /

http://melatiarya.blogspot.com/2013/01/pengendalian-internal-piutang-usaha.html#:~:text=Pengendalian%20intern % 20 to% 20 of receivables% 20started, In% 20 this% 20% 20 should% 20 be noticed

https://togetherforwine.com/?p=muytaobtha5gi3bpge4dgma&sub1=Justice&sub2=toldi4

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Published

2021-02-28

How to Cite

Sadiqin, A. (2021). Implementation of Accounts Receivable Control Against the Risk of Doubtful Accounts at PT. Radhar Delta Bersaudara Sidoarjo Branch. JURNAL EKONOMI, MANAJEMEN, BISNIS, DAN SOSIAL, 1(2), 109–114. Retrieved from https://embiss.com/index.php/embiss/article/view/15

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Articles