Evaluasi Sistem Akuntansi Penjualan Kredit, Piutang dan Penerimaan Kas Pada PT. Insan Media Pratama

Authors

  • Vini Mariani Bina Nusantara University
  • Sintha Permatasari Bina Nusantara University

DOI:

https://doi.org/10.21512/comtech.v2i1.2753

Keywords:

evaluation, accounting system, credit sales, receivable

Abstract

Credit sales in a company have greater risks than cash sales do. An excellent internal control is needed over the accounting system of credit sales, receivables and cash receipts to reduce the occurrence of these risks. This study aims to evaluate, identify weaknesses and limitations of internal control and suggests some improvements as needed. The methods used are literary study on books, textbook, and other related literatures; field research by interviewing the relevant parts and observing the company activities, forms and accounting records used.

 

Dimensions

Plum Analytics

References

Bodnar, G.H., & Hopwood, W.S. Alih Basa oleh Jusuf, A.A. (2000). Sistem Informasi Akuntansi. Jakarta: Penerbit Salemba Empat.

Hall, J.A. (2007). Sistem Informasi Akuntansi, (edisi 4). (D. Foriasari, & D.A. Kwary, terj.). Jakarta: Penerbit Salemba Empat.

Mulyadi. (2001). Sistem Akuntansi, (edisi 3). Jakarta: Penerbit Salemba Empat.

Reeve, J. M., Warren, C.S., Duchac, J. E., Wahyuni, E.T., Soepriyanto, G., Jusuf, A.A. (2008). Principle of Accounting: Indonesia adaptation. Jakarta: Penerbit Salemba Empat.

Stice, E.K., Stice, J.D., Skousen, K.F. (2010). Intermediate Accounting (17th ed.). South-Western, China: Cengage Learning.

Warren, C. S., Reeve, J. M., Fress, P. E. (2005). Pengantar Akuntansi buku 1, (edisi 21). (A. Farahmita, Amanugrahani, & T. Hendrawan, Jakarta: Penerbit Salemba Empat.

Wibowo & Arif, A. (2002). Pengantar Akuntansi 1: Ikhtisar Teori dan Soal-soal. Jakarta: Penerbit Salemba Empat.

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Published

2011-06-01

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