Analisis Sistem Informasi Akuntansi Piutang Dan Sistem Pengendalian Internal Piutang Pada Perusahaan Kontruksi Di Surabaya

Studi kasus PT.Sarana Remaja Mandiri

Authors

  • Siti Mudzalifah STIE MAHARDHIKA SURABAYA
  • Agus Subandoro STIE Mahardhika Surabaya

Keywords:

Receivable, Accounting Information System, Internal Control System

Abstract

PT Sarana Remaja Mandiri is a construction company spread throughout Indonesia to handle customers at PT Sarana Remaja Mandiri to improve company services for profit. Customers can cooperate with PT Sarana Remaja Mandiri through credit payments so that credit transactions occur. Credit transactions carry the risk of bad debts and the age of receivables. The author aims to analyse the accounting information system and accounts receivable internal control system at PT Sarana Remaja Mandiri. The analytical method used is descriptive qualitative. The population and sample in this study were PT Sarana Remaja Mandiri and used receivables data. The results obtained on the accounts receivable accounting information system at PT Sarana Remaja Mandiri still use a manual system with Microsoft Excel, which is less accurate. Furthermore, based on the internal control system (COSO framework), receivables at PT Sarana Remaja Mandiri are still not optimal and effective in terms of procedures, monitoring, information and communication

Downloads

Download data is not yet available.

References

Ardana Cenik & Hendro Lukman. (2016). Sistem Informasi Akuntansi. Mitra Wacana.

Eko Tjiptojuwono,Ari Wibowo, D. A. P. (2017). Analisis Pengendalian Sistem Informasi Akuntansi Piutang. Analisis Pengendalian Sistem Informasi Akuntansi Piutang, 4.

J.K, A. E., Nurjanah, Y., & Munawar, A. (2019). Peranan Sistem Informasi Akuntansi Piutang Terhadap Pengendalian Piutang (Studi Kasus Pada Pt. Arwinda Perwira Utama). Jurnal Ilmiah Manajemen Kesatuan, 7(1), 192–172. https://doi.org/10.37641/jimkes.v7i1.209

Mohamad Muslich. (2003). Manajemen Keuangan Modern. Bumi Aksara.

Mulyadi. (2016). SISTEM AKUNTANSI (Edisi Keem). Salemba Empat.

Muza Maulinarhadi Ranatarisza & Max Advian Noor. (2013). Sistem Informasi Akuntansi Pada Aplikasi Administrasi Bisnis. Universitas Brawijaya.

Putri, A., & Efriyenti, D. (2020). Analisis Sistem Informasi Akuntansi Dan Sistem Pengendalian Internal Piutang Pada Pt Anugrah Bintang Trijaya. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 8(1), 649–656.

Rudianto. (2012). Pengantar Akuntansi dan Tekhnik Penyusunan Laporan Keuangan. Erlangga.

Valery G kumaat. (2011). INTERNAL AUDIT. Erlangga.

Downloads

Published

2022-05-15

How to Cite

Mudzalifah, S., & Subandoro, A. . (2022). Analisis Sistem Informasi Akuntansi Piutang Dan Sistem Pengendalian Internal Piutang Pada Perusahaan Kontruksi Di Surabaya: Studi kasus PT.Sarana Remaja Mandiri. JURNAL EKONOMI, MANAJEMEN, BISNIS, DAN SOSIAL (EMBISS), 2(3), 303–310. Retrieved from https://embiss.com/index.php/embiss/article/view/95

Issue

Section

Articles