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Prosedur Pengendalian Internal Pengelolaan Piutang Dagang Pada Pt Kumala Melur Cabang Batam
(Politeknik Negeri Batam, 2015-06-25) Wati, Rini Nurhalimah; Gunawan, Hendra
This research was conducted at PT Kumala Melur cabang Batam office located at Pondok Asri Block B No. 14-15 Sei panas-Batam. The purpose of this study was to determine the internal control procedures in the management of accounts receivable PT Kumalamelur cabang batam, ranging from the provision of accounts receivable procedures, internal controls and controls over the recording of accounts receivable lawyer-input errors bill list. The conclusion from this study is the internal control procedures of accounts receivable management is good enough. but not fully effective because they share a task still double post that has one function. According Jusup (2014) separation of duties is not negotiable for the creation of good internal control, two things that are important internal control in the separation of duties, namely: (1) separation of part of the operation taking care of the accounting department. (2) separation of part of the assets and the accounting department store.