ANALISIS PENGENDALIAN INTERN ATAS PIUTANG PADA PT. BPR RAJEKWESI SUMBERREJO BOJONEGORO

J-MACC: Journal of Management and Accounting

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Field Value
 
Title ANALISIS PENGENDALIAN INTERN ATAS PIUTANG PADA PT. BPR RAJEKWESI SUMBERREJO BOJONEGORO
 
Creator Vizainiyah, Novi
Rozi, Ahmad Fathur
 
Description Internal control is a framework that consists of components that are interrelated in conducting its activities in order to control the running of the company and to secure the company's assets, to make regulations on the policy to be followed by management. The analysis used in this research is to use the concept of internal control COSO models. The purpose of this study was to determine whether the application of internal control of accounts receivable at PT. BPR Rajekwesi Sumberrejo been effective.
The location of the research at Jl. Raya Sumberrejo No. 105, Sumberrejo, Bojonegoro. PT. BPR Rajekwesi Sumberrejo a regional-owned enterprises engaged in receiving deposits in the form of loans, deposits, savings, and / or other forms. So it has a very large amount of accounts receivable. This study uses a quantitative descriptive test the internal control receivable refers to the COSO framework on the components of internal control. The results of this study showed that overall internal control of receivables is effective, can be seen in the total calculation that shows the value of 903 (located between the interval 815-1007), where management has been applying the concepts and principles of internal control.
 
Publisher Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan
 
Date 2020-04-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://e-jurnal.unisda.ac.id/index.php/J-MACC/article/view/1853
 
Source J-MACC : Journal of Management and Accounting; Vol 3 No 1 (2020): April
J-MACC; Vol 3 No 1 (2020): April
2620-9756
2620-6951
 
Language eng
 
Relation http://e-jurnal.unisda.ac.id/index.php/J-MACC/article/view/1853/1225
 

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