ANALISIS STRUKTUR PENGENDALIAN INTERN ATAS PROSEDUR PIUTANG USAHAPADA PT. HARMONI MITRA UTAMA PALEMBANG CABANG PALEMBANG
| Main Author: | MEIDIA PUTRI, SISKA |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2015
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| Subjects: | |
| Online Access: |
http://eprints.polsri.ac.id/2611/1/cover.pdf http://eprints.polsri.ac.id/2611/3/BAB_I.pdf http://eprints.polsri.ac.id/2611/2/BAB_II.pdf http://eprints.polsri.ac.id/2611/4/BAB_III.pdf http://eprints.polsri.ac.id/2611/5/BAB_IV_halaman..pdf http://eprints.polsri.ac.id/2611/6/BAB_V_Halaman.pdf http://eprints.polsri.ac.id/2611/7/DAFTAR_PUSTAKA.pdf http://eprints.polsri.ac.id/2611/ |
Daftar Isi:
- Analysis of Internal Control on Structure Accounts Receivable at PT Harmoni Mitra Utama Palembang Email :siskameidia@gmail.com Siska Meidia Putri (xiii+ 64 Halaman) This final report aimed for analyzing the structure on internal control over accounts receivable at PT. Harmoni Mitra Utama Palembang. In writing this final report, the author conducted data primary and secunder collection by interview, quisionnaires, in PT. Harmoni Mitra Utama Palembang. After writer did analysis, there are problems in control environment, risk assessment and control activity, that includes there are no billing functions on the company, duplicate tasks, the documents and records are not complete. It makes the transaction cannot be accountable and management internal control structure in account receivable not effective yet. From the conclusions above, the management must have good communication with the independent auditors, complete the subsidiaries document dan accounting record, apply the task of related functions accordance with system and procedure of accounting receivable record. That suggestion aimed for easier the independent auditors to analyze the structure of internal control, be accountableand implementing the task of related functions accordance with system and procedure of receivable record to make it effective in order to avoid mistakes or fraud.