Analisis Pengendalian Internal Piutang Dagang Gula GMP Kemasan 1 kg (Studi empiris Pada CV Mekar Lestari)
Abstract
CV Mekar Lestari is a food distributor in the city of Tangerang. One of their product is GMP 1 kg sugar packaging. The purpose of this study was to determine the mechanism of Internal Control of Trade Receivables of 1 kg packaging GMP Sugar and the Effectiveness of Internal Control of Trade Receivables of 1 kg GMP Sugar Packaging. This research method is qualitative. Data collection techniques carried out by interview and documentation. The results of this study found that the Internal Control Mechanism of Accounts Receivable by using credit sales that were not in accordance with the written SOP and only applied the payment deadline. The Effectiveness of Internal Control of Accounts Receivable on CV Mekar Lestari Using the COSO theory there are only 4 components, namely Control, Risk Assessment, Controlling Activities and Information and Communication.
Keyword : Internal_Control, Accounts_Receivable.
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