Evaluasi Sistem Akuntansi Penjualan, Piutang, dan Penerimaan Kas pada PT Livio Furniture

Authors

  • Aries Wicaksono Bina Nusantara University

DOI:

https://doi.org/10.21512/bbr.v3i1.1319

Keywords:

evaluation, sales, account receivables, cash receipts

Abstract

Sales functions, receivables and cash receipts, are very important within the company. Sales function is a function which becomes the prime mover in revenues and earnings yields target. Therefore, the effectiveness and efficiency in the sales process, accounts receivable, and cash receipts become very important concern for company. To assess the effectiveness and efficiency of the functions of sales, accounts receivable, and cash receipts should be evaluated. The evaluation was conducted both in terms of procedures, policies, and implementation of the functions of sales, accounts receivable, and cash receipts. Evaluation was done by using the instrument in the form of a questionnaire and analyzing the procedures and policies that exist in PT Livio Furniture. The results of the evaluation of the functions of sales, accounts receivable, and cash receipts obtained the conclusion that internal controls at PT Livio Furniture is good enough and adequate, although still found that become a concern for the company.

Dimensions

Plum Analytics

Author Biography

Aries Wicaksono, Bina Nusantara University

Accounting Department

References

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Ekonomi Universitas Indonesia.

Gondodiyoto, S., & Hendarti, H. (2007). Audit sistem informasi lanjutan. Media Mitra Wacana.

Ikatan Akuntan Indonesia. (2010). Standar Akuntansi Keuangan. Jakarta: Salemba Empat.

Romney, M. B., & Steinbart, P. J. (2003). Accounting information system. Prentice Hall.

Weygandt, J. J., Kieso, D. E., & Kimmel, P. D. (2008). Accounting Principles. Wiley.

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Published

2012-05-31
Abstract 456  .
PDF downloaded 444  .