Prosedur Pengelolaan Dan Pengendalian Internal Piutang Pada Pt Enseval Putera Megatrading Tbk Cabang Batam

Abstract

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.