Analisa Pengendalian Intern Piutang untuk Meminimalkan Piutang Tak Terbayar
DOI:
https://doi.org/10.35134/ekobistek.v11i4.442Keywords:
Internal Control, Unpaid Receivables, Control Receivables, Assets, CompanyAbstract
Receivables are an important post in the company because they are liquid current assets and are always rotating. That means accounts receivable will become cash when there is a payment from the customer. Therefore, good control of accounts receivable will affect the company's success in carrying out a credit sales policy. This study aims to determine the application of internal control over receivables at PT. XYZ in minimizing the amount of unpaid receivables by using the arrears ratio. The data analysis technique used is descriptive analysis technique. The results showed that the internal control of receivables at PT XYZ was effective in minimizing unpaid receivables. These results are in accordance with the elements of internal control which indicate that the control environment is in accordance with the organizational structure that adheres to departmentalization, as well as an adequate risk assessment of the reduction of debtors who are late in paying off receivables, information and communication has been carried out. programmed through an online-based system to minimize bad credit. on control measures there is authorization from the authorized manager to carry out control activities over receivables, and there is a special classification in monitoring to minimize unpaid receivables. The level of the company's ability to manage receivables is quite good, these results are shown by the criteria for determining the risk profile rating (overdue ratio) for 2019 which is categorized as quite healthy, 2020 is categorized as healthy and 2021 is categorized as healthy. categorized as quite healthy.
References
Ariyati, A. (2019). Analisis Pengendalian Internal Piutang Usaha Untuk Meminimalkan Piutang Tak Tertagih Pt Xyz. Jurnal Bina Akuntansi, 6(2), 98–123. https://doi.org/10.52859/jba.v6i2.64
Azizah, T., Rosyafah, S., & Masyhad, M. (2021). Analisis Pengendalian Intern Terhadap Piutang Usaha untuk Meminimalkan Piutang tak Tertagih (Studi Kasus Pada PT. Warna Agung Surabaya). EkoBis: Jurnal Ekonomi & Bisnis, 1(2), 109–116. https://doi.org/10.46821/ekobis.v1i2.34
Naibaho, E., Supitriyani, S., Manurung, S., & Ervina, N. (2019). Pengendalian Intern Piutang Untuk Meminimalkan Piutang Tak Tertagih Kp-Ri Jaya Dinas P Dan K Kabupaten Simalungun. Financial: Jurnal Akuntansi, 5(2), 11–21. https://doi.org/10.37403/financial.v5i2.106
Dahlia, D. (2021). Analisis Pengendalian Piutang Untuk Meminimalkan Piutang Tak Tertagih Pt. Pln (Persero) Unit Layanan Pelanggan Majene. Jurnal Akuntansi Dan Keuangan Syariah (Jurnal Akunsyah), 1(1), 12–22. https://doi.org/10.30863/akunsyah.v1i1.2997
Rachman, R. (2019). Analisa Pengendalian Piutang Terhadap Resiko Piutang Tak tertagih Pada PT. Enseval Putera Megatrading Tbk Cabang Bogor. Jurnal Ilmiah Akuntansi Kesatuan, 7(3), 343–350. https://doi.org/10.37641/jiakes.v7i3.277
Muhtarom, A., Zulyanti, N. R., & Amelia, R. D. (2021). Analisis Sistem Pengendalian Internal Piutang Usaha dalam Meminimalkan Piutang Tak Tertagih pada CV. Sinar Surya Abadi Lamongan. Jurnal Ilmiah Edunomika, 5(02), 850. https://doi.org/10.29040/jie.v5i2.2702
Putra, A. E. (2018). Analisis Pengendalian Intern Piutang Dalam Meminimalisir Piutang Tak Tertagih Pada CV Bumi Tiara Abadi Palembang. Jurnal Media Wahana Ekonomika, 14(4). https://doi.org/10.31851/jmwe.v14i4.1993
Setiawan, M. A. (2020). Analisis Sistem Pengendalian Intern Terhadap Piutang Pada PT. Divaindo Sentral Sarana Banjarbaru. JIEB, Jilid 6, No 3, November 2020, 453-468. https://doi.org/10.35972/jieb.v6i3.353
Puspita, S. (2018). Analisis Sistem Pengendalian Internal Piutang Dalam Meminimalisir Piutang Tak Tertagih Pada PT Cakrawala Multi Finance Palembang. Jurnal Media Wahana Ekonomika, Vol. 15, No.1, April, 10116.https://doi.org/10.31851/jmwe.v15i1.2381
Nisa, H. (2017). Analisis Sistem Pengendalian Intern Persetujuan Kredit Dalam Memperkecil Resiko Piutang Tak Tertagih Pada PT. Nusa Surya Ciptadana Cabang Martapura. Jurnal Ilmiah Ekonomi Bisnis, 3(1).https://doi.org/10.35972/jieb.v3i1.54
Gramling, A., & Schneider, A. (2018). Effects of reporting relationship and type of internal control deficiency on internal auditors’ internal control evaluations. Managerial Auditing Journal, 33(3), 318–335.https://doi.org/10.1108/maj-07-2017-1606
Tiong, P. (2017). Pengaruh perputaran piutang terhadap profitabilitas pada perusahaan PT Mitra Phinastika Mustika Tbk. SEIKO: Journal of Management & Business, 1(1), 1-25. https://doi.org/10.37531/sejaman.v1i1.69
Putra, I. S. 2020. Analisis akuntansi piutang usaha terhadap laporan keuangan CV. Linggar Perdana Banjarmasin. Jurnal Ilmiah Ekonomi Bisnis, 6: 210-217. https://doi.org/10.35972/jieb.v6i2.348
Adhariani, M. (2017). Analisis Sistem Pengendalian Intern Piutang Pada CV. Varia Rasa Banjarmasin. KINDAI, 13(3). https://doi.org/10.35972/kindai.v13i3.119
Agustin. 2019. Analisis pengendalian piutang terhadap penagihan piutang arus kas PT. Cowell Development TBK. Jurnal Bina Akuntansi, 6: 42-65. https://doi.org/10.52859/jba.v6i2.61
Puspita, S. (2019). Analisis Sistem Pengendalian Intern Piutang Dalam Meminimalisir Piutang Tak Tertagih Pada PT. Cakrawala Multi Finance Palembang. Jurnal Media Wahana Ekonomika, 15(1), 105. https://doi.org/10.31851/jmwe.v15i1.2381
Dewi, SE., Ak., M.Ak., CA, H. P. (2016). Analisa Sistem Pengendalian Internal Piutang Dalam Rangka Meminimalisasi Piutang Tak Tertagih Pada Pt Tucan Pumpco Services Indonesia. Jurnal Akuntansi Dan Bisnis Krisnadwipayana, 2(3). https://doi.org/10.35137/jabk.v2i3.47
Sabar Arianto, A. T. (2021). Analisis Pengendalian Piutang Untuk Meminimalisir Resiko Piutang Tak Tertagih Pada Koperasi Serba Usaha Artha Guna Kwaron. JFAS : Journal of Finance and Accounting Studies, 3(1), 26–35. https://doi.org/10.33752/jfas.v3i1.259
Satsangkaryon, S., & Meliyani, H. (2017). Peranan Audit Operasional Atas Piutang Usaha Dalam Rangka Meminimalkan Piutang Tak Tertagih Pada Pt Binakarsa Swadaya. Jiafe (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 1(1), 15–19. https://doi.org/10.34204/jiafe.v1i1.291
Zulvia, D. (2018). Analisis Pengendalian Intern Piutang Usaha Pada Koperasi Pembangunan Usaha Sumbar. https://doi.org/10.31227/osf.io/t28uk
Nopiawati, N., & Hati, R. P. (2018). Analisis Sistem Pengendalian Internal Piutang Dan Kerugian Piutang Tak Tertagih Pada Badan Usaha Bandar Udara Hang Nadim Batam. Measurement : Jurnal Akuntansi, 12(1), 103. https://doi.org/10.33373/measure.v12i1.1306
.E., M.M., S. (2019). Analisa Sistem Informasi Akuntansi Pengendalian Intern atas Piutang Pada PT. Mustika Cash and Credit Cabang Cirebon. Jurnal Ilmiah Ekonomi Bisnis, 5(3). https://doi.org/10.35972/jieb.v5i3.249
Seftiani, R., & Retnowati, Y. F. (2021). Analisis Pengendalian Internal Piutang Usaha Dalam Meminimalisir Piutang Tak Tertagih Pada Stasiun Tv Xyz. Jurnal Revenue : Jurnal Ilmiah Akuntansi, 2(1), 116–129. https://doi.org/10.46306/rev.v2i1.54
Permana, K. W. A. (2021). Analisis Sistem Pengendalian Intern Penjualan Kredit Untuk Memaksimalkan Target Pencairan Piutang Pada PT. Bintang Mulia Jaya. Jurnal Ilmiah Akuntansi Rahmaniyah, 4(1), 1. https://doi.org/10.51877/jiar.v4i1.157
Syawtupan, E. D. (2021).. Jurnal Peranan Pengendalian Internal Piutang Usaha Dalam Meminimalkan Kerugianpada Pt. Fif Pos Curup Ilmiah Raflesia Akuntansi, 7(1), 27–39. https://doi.org/10.53494/jira.v7i1.83
Kuncara, V. C. (2021). Peranan Sistem Pengendalian Internal Dalam Penanggulangan Piutang Tak Tertagih. Ajar, 4(01), 28–39. https://doi.org/10.35129/ajar.v4i01.162
Agustin, A. (2019). Analisis Pengendalian Piutang Terhadap Penagihan Piutang Arus Kas Pt.Cowell Development Tbk. Jurnal Bina Akuntansi, 6(2), 42–65. https://doi.org/10.52859/jba.v6i2.61
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2022 Jurnal Ekobistek
This work is licensed under a Creative Commons Attribution 4.0 International License.
