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 |
| _version_ | 1818512530100715520 |
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| author | Abdul Latif Yuningsih Van Solang |
| author_facet | Abdul Latif Yuningsih Van Solang |
| author_sort | Abdul Latif |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-10T23:48:10Z |
| format | Article |
| id | doaj.art-60dfe0ff1ba149a28aac96268ff1b5ee |
| institution | Directory Open Access Journal |
| issn | 2541-6545 2549-6085 |
| language | English |
| last_indexed | 2024-12-10T23:48:10Z |
| publishDate | 2017-02-01 |
| publisher | Institut Agama Islam Negeri Kendari |
| record_format | Article |
| series | Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam |
| spelling | doaj.art-60dfe0ff1ba149a28aac96268ff1b5ee2022-12-22T01:28:51ZengInstitut Agama Islam Negeri KendariLi Falah: Jurnal Studi Ekonomi dan Bisnis Islam2541-65452549-60852017-02-01121425487ANALISIS SISTEM PENGENDALIAN INTERN TERHADAP PENGELOLAAN PIUTANG PADA AMANAH FINANCE CABANG GORONTALOAbdul Latif0Yuningsih Van Solang1Dosen pada Fakultas Ekonomi dan Bisnis Islam IAIN Sultan Amai GorontaloDosen pada Fakultas Ekonomi dan Bisnis Islam IAIN Sultan Amai GorontaloAbstract 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.http://ejournal.iainkendari.ac.id/lifalah/article/view/487 |
| spellingShingle | Abdul Latif Yuningsih Van Solang ANALISIS SISTEM PENGENDALIAN INTERN TERHADAP PENGELOLAAN PIUTANG PADA AMANAH FINANCE CABANG GORONTALO Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam |
| title | ANALISIS SISTEM PENGENDALIAN INTERN TERHADAP PENGELOLAAN PIUTANG PADA AMANAH FINANCE CABANG GORONTALO |
| title_full | ANALISIS SISTEM PENGENDALIAN INTERN TERHADAP PENGELOLAAN PIUTANG PADA AMANAH FINANCE CABANG GORONTALO |
| title_fullStr | ANALISIS SISTEM PENGENDALIAN INTERN TERHADAP PENGELOLAAN PIUTANG PADA AMANAH FINANCE CABANG GORONTALO |
| title_full_unstemmed | ANALISIS SISTEM PENGENDALIAN INTERN TERHADAP PENGELOLAAN PIUTANG PADA AMANAH FINANCE CABANG GORONTALO |
| title_short | ANALISIS SISTEM PENGENDALIAN INTERN TERHADAP PENGELOLAAN PIUTANG PADA AMANAH FINANCE CABANG GORONTALO |
| title_sort | analisis sistem pengendalian intern terhadap pengelolaan piutang pada amanah finance cabang gorontalo |
| url | http://ejournal.iainkendari.ac.id/lifalah/article/view/487 |
| work_keys_str_mv | AT abdullatif analisissistempengendalianinternterhadappengelolaanpiutangpadaamanahfinancecabanggorontalo AT yuningsihvansolang analisissistempengendalianinternterhadappengelolaanpiutangpadaamanahfinancecabanggorontalo |