Evaluasi Sistem Pengendalian Internal Atas Transaksi Piutang Dagang Pada PT Gading Puri Perkasa Surabaya
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Andini, Rahayu Putri
Subject
657.028 - ACCOUNTING INFORMATION SYSTEMS
Datestamp
2024-02-01 02:06:28
Abstract :
PT Gading Puri Perkasa is a distributor company engaged in the field of Consumer Goods which has been established since 1998. PT Gading Puri Perkasa was founded by Mr. Halim Junaidi with a focus on distributing goods in the Surabaya area. With 25 years of experience, PT Gading Puri Perkasa has now distributed goods outside the Surabaya area and even outside Java Island. The problem at PT Gading Puri Perkasa lies in the internal control system for trade receivables transactions which is still weak, giving rise to the risk of errors and fraud in the company's operations. This study aims to determine whether the application of a control system for trade receivables transactions at PT Gading Puri Perkasa is in accordance with the procedures set by the company. The research method used is descriptive analysis, with data collection techniques using observation, documentation, and interviews. The results of the study show that PT Gading Puri Perkasa in carrying out the internal control system is not in accordance with the existing procedures, the procedures have been explained and divided for each function with their respective duties which must be separated from one another in carrying out their duties. In practice, there is dual duty in the billing function performed by the sales function, this does not reflect a healthy practice within the company Keywoard: Internal Control System, Accounts Receivable, PT Gading Puri Perkasa
PT Gading Puri Perkasa is a distributor company engaged in the field of Consumer Goods which has been established since 1998. PT Gading Puri Perkasa was founded by Mr. Halim Junaidi with a focus on distributing goods in the Surabaya area. With 25 years of experience, PT Gading Puri Perkasa has now distributed goods outside the Surabaya area and even outside Java Island. The problem at PT Gading Puri Perkasa lies in the internal control system for trade receivables transactions which is still weak, giving rise to the risk of errors and fraud in the company's operations. This study aims to determine whether the application of a control system for trade receivables transactions at PT Gading Puri Perkasa is in accordance with the procedures set by the company. The research method used is descriptive analysis, with data collection techniques using observation, documentation, and interviews. The results of the study show that PT Gading Puri Perkasa in carrying out the internal control system is not in accordance with the existing procedures, the procedures have been explained and divided for each function with their respective duties which must be separated from one another in carrying out their duties. In practice, there is dual duty in the billing function performed by the sales function, this does not reflect a healthy practice within the company Keywoard: Internal Control System, Accounts Receivable, PT Gading Puri Perkasa
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