ANALISIS SISTEM PENGENDALIAN INTERN PIUTANG USAHA TERHADAP RESIKO PIUTANG TAK TERTAGIH PADA PT. SARANA YEOMAN SEMBADA

Abstract

Receivables are a measure of success for a company, because accounts receivable is the largest part of current assets and a substantial portion of the total assets of the company. For that reason, internal control is needed which aims to make things run according to them should so that in this case they can improve the effectiveness and efficiency of the company's operations. This research was conducted at PT. Sarana Yeoman Sembada from March to July 2018. Analysis of the data used in this study was to use descriptive analysis method, which first collected the existing data and then clarified, analyzed, then presented so as to provide an overview clear about the situation under study. Types of data sources used are primary data and secondary data. The results of research conducted by the researchers indicate that internal control set in PT. Sarana Yeoman Sembada is not in accordance with the elements of good internal control.