Evaluasi Penerapan Prosedur Pengendalian Internal Pembayaran Utang Pada PT NOV Profab Indonesia

Abstract

This Final Project aims to evaluate the application of procedures for internal control of debt payment on PT NOV Profab Indonesia. This study uses descriptive analysis using data that is document related in purchasing of credit which will lead tp trade payables. These documents include the purchase order document, delivery order, payment voucher and invoice. The result showed that PT NOV Profab Indonesia in conducting their commercial the employee in finance department is careless and missing the monitoring activities, less internal control in making debt payments so that error account number occurs when paying debt, and not available SOP (Standart Operating Procedures) in company. Based on these studies, not available procedure in making debt payment and new employee not understand how about debt payment.