Internal Control Analysis towards the Accounts Receivable Accounting System at STIAMI Institute

Ilomata International Journal of Tax and Accounting

View Publication Info
 
 
Field Value
 
Title Internal Control Analysis towards the Accounts Receivable Accounting System at STIAMI Institute
 
Creator Iin Andrayanti
 
Subject Internal control and accounts receivable system.
 
Description This research aims to reveal how internal control of the accounts receivable system, obstacles faced on the internal control applied, and the endeavors made to reduce it at STIAMI Institute. This research use descriptive-analytical methods to determine the implementation of internal control and account receivable system. Based on the result of the research, internal control towards the account receivable accounting system implemented on STIAMI is quite efficient, indicated by the independence of the audit committee or the internal supervisory unit (ISU) in which are right under the head of STIAMI auspices. In addition, STIAMI's management has applied basic concepts and principles of internal control. In STIAMI internal control activities, it is better to enforce the functions and centralization of the online system so that the operations and financial statement presentation can run effectively and efficiently.
 
Publisher Ilomata International Journal of Tax and Accounting
 
Date 2019-10-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://www.ilomata.org/index.php/ijtc/article/view/38
 
Source Ilomata International Journal of Tax and Accounting; Vol 1 No 1 (2019): October 2019; 1-11
2714-9846
2714-9838
 
Language eng
 
Relation https://www.ilomata.org/index.php/ijtc/article/view/38/37
 
Rights Copyright (c) 2019 Ilomata International Journal of Tax and Accounting
https://creativecommons.org/licenses/by-sa/4.0
 

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