ANALISIS SISTEM PENGENDALIAN INTERN TERHADAP PENGELOLAAN PIUTANG PADA AMANAH FINANCE CABANG GORONTALO
Abstract This study aimed to analyze the implementation of the internal control system covering quality employees in accordance with their responsibilities. The separation of responsibilities properly and periodically comparison to Amanah Finance receivables management in Gorontalo branch. This...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Institut Agama Islam Negeri Kendari
2017-02-01
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| Series: | Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam |
| Online Access: | http://ejournal.iainkendari.ac.id/lifalah/article/view/487 |
| Summary: | Abstract
This study aimed to analyze the implementation of the internal control system covering
quality employees in accordance with their responsibilities. The separation of
responsibilities properly and periodically comparison to Amanah Finance receivables
management in Gorontalo branch. This type of approach of this research is descriptive
research type. This study found that the internal implementation of internal control
processes are already running with less good, because the management has done a
separation of responsibility on each employee based on the competence of each employee and
has done secarah full delegation of authority. Each recording transactions authorized by
the accounts receivable function of cash receipts and disbursements. Then, at the end of each
period selau made adjusting entries, and financially prepared financial statements on a
regular basis. The management of Finance to evaluate periodically based on financial
statements prepared in each period.
Keywords: Internal Control System, Receivables Management. |
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| ISSN: | 2541-6545 2549-6085 |