Jurusan Manajemen Bisnis

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Subject: search.filters.subject.Receivables

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Now showing 1 - 3 of 3
  • Repository Politeknik Negeri Batam
    Item
    Prosedur Pengelolaan Dan Pengendalian Internal Piutang Pada Pt Enseval Putera Megatrading Tbk Cabang Batam
    (Politeknik Negeri Batam, 2015-06-29) Mulyanti, Dewi Nova; Gunawan, Hendra
    The final task is about the application of accounts receivable procedure in PT Enseval. Some receivables for which payment exceeds the maturity due to a lack of oversight procedures that exist in the company. The expected goals of this research is to find out the procedure which resulted in part accounts receivable for bad debt. The method used in this research is descriptive method of analyzing data in a way to describe or depict the data that has been collected so that it can be deduced. The data used in this study in the form of a data report daily accounts of customers. Results of the study suggest that PT Enseval needs to monitor billing and settlement procedures that accounts receivable will be collected in a timely fashion.
  • Repository Politeknik Negeri Batam
    Item
    Pencatatan Piutang Pada Badan Penyelenggara Jaminan Sosial (Bpjs) Ketenagakerjaan Cabang Batam Sekupang
    (Politeknik Negeri Batam, 2015-07-06) Anita, Desi Rio; Setiyanto, Adi Irawan
    This final project is done in BPJS Ketenagakerjaan which aims to determine the incidence of accounts receivable, fines calculation of contributions, recognition, recording, and presentation of the accounts at BPJS Ketenagakerjaan. The conclusion from observations made is that the recognition and recording receivables on BPJS Ketenagakerjaan recognized at the date of the end of the period in accordance with Pajastek (Panduan Akuntansi Jamsostek). BPJS Ketenagakerjaan not renew its accounting guidelines, given BPJS Ketenagakerjaan no longer Jamsostek (Persero) but has turned into a legal entity state should be guided by the SAP (Standar Akuntansi Pemerintahan). As an institution engaged in social security, should the company had loss reserve accounts to prevent such undesirable possibility can not collectible receivables are due to participant companies are bankrupt economy.
  • Repository Politeknik Negeri Batam
    Item
    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.