ANALISIS SISTEM PENGENDALIAN INTERN ATAS SISTEM AKUNTANSI PIUTANG PADA UNIT SIMPAN PINJAM (USP) SWAMITRA TUNAS BARU PALEMBANG
| Main Author: | SUSANTI, EVI |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2016
|
| Subjects: | |
| Online Access: |
http://eprints.polsri.ac.id/3342/1/COVER.pdf http://eprints.polsri.ac.id/3342/2/BAB%201.pdf http://eprints.polsri.ac.id/3342/3/BAB%202.pdf http://eprints.polsri.ac.id/3342/4/BAB%203.pdf http://eprints.polsri.ac.id/3342/5/BAB%204.pdf http://eprints.polsri.ac.id/3342/6/BAB%205.pdf http://eprints.polsri.ac.id/3342/7/DAFTAR%20PUSTAKA.pdf http://eprints.polsri.ac.id/3342/8/Lampiran%20-%20Struktur.doc http://eprints.polsri.ac.id/3342/ |
Daftar Isi:
- This final report aims to analyze the system of internal control over the accounting system of receivable at USP Swamitra Tunas Baru Palembang. Data collection methods used in preparing the final report is Research Fields and literature study through interviews and observations relating to the issues raised. The results achieved in this case study is already applying the system of internal control over accounts receivable well. however there are still documents that are not duplicates, the absence of accounting records used in accounting system and the accounts contained in the task geminating Account Officer function that doubles duty as a Teller, this is what led to high levels of bad debts. Based on the analysis that has been done, the authors can conclude that the system of internal control over accounts receivable accounting system applied is good enough. But should USP Swamitra Tunas Baru should separate the functions of Accounts Officer and Teller, making Double for all documents used and provide the serial number printed apada document to the company's assets more awake and internal control system which is applied the better.