IMPLEMENTASI SISTEM PENGENDALIAN INTERN TERHADAP PIUTANG PADA UNIVERSITAS DJUANDA BOGOR

Main Article Content

Susy Hambani

Abstract

The implementation of Internal Control System receivable account at the Djuanda University more selling their services on credit and receivables has a relatively large value of the total assets owned university often resulting in problems such as a delay in the receipt of payment, less careful in bookkeeping. The object of this research is a Private University in Bogor. The design research used explanatory method, the data collection techniques used Study Library and Study pitch. Analyzing data with descriptive method, and the method of data analysis with comparative descriptive techniques. The results showed Receivable Accounting Systems Implementation of SPP in general have been carried out properly. This is demonstrated by the implementation of elements implementation of Internal Control System, which is the application of internal element check that the accuracy of data and information can be achieved, but there are still weaknesses in the internal control system of the other.
Keywords: Internal Control System, Accounts Receivable, Djuanda University

Article Details

How to Cite
Hambani, S. (2015). IMPLEMENTASI SISTEM PENGENDALIAN INTERN TERHADAP PIUTANG PADA UNIVERSITAS DJUANDA BOGOR. JURNAL AKUNIDA, 1(2), 47–60. https://doi.org/10.30997/jakd.v1i2.123
Section
Articles

References

Arens, Elder, And Beasley, 2001, Auditing dan Pelayanan Verifikasi : Pendekatan Terpadu, Edisi ke Sembilan jilid 1, Penerbit PT. Indeks Kelompok Gramedia, Jakarta
Anthony, Robert N , and Govindarajan, Vijay, 2005, Management Control System Terpadu, Penerbit Salemba Empat, Jakarta.
Baridwan, Zaki. 2004, Intermediate Accounting, Edisi kedelapan jilid 2, penerbit BDFE, Yogyakarta
Baridwan, Zaki. 2000, Sistem informasi Akuntansi, Edisi kedua 2, penerbit BDFE, Yogyakarta
Kieso, Weygandt, Warfield, 2001, Akuntansi Intermediate, Jilid 1, Penerbit Erlangga, Jakarta
Krismiadji, 2002, Sistem Informasi Akuntansi, Penerbit Amp YKPN, Yogyakarta
Mulyadi, 2001, Sistem Akuntansi, Edisi 3, Penerbit Salemba Empat , Jakarta
Munaliah, Yana, (2003), Evaluasi Sistem Pengendalian Intern Atas Piutang Usaha PT.PLN Distribusi Jawa Barat Cabang Bogor (UPP-Cipayung), skripsi sarjana, Fakultas Ekonomi Universitas Djuanda Bogor
Nasopah, Opah, (2003), Evaluasi Sistem Pengendalian Intern Piutang Pada PT. Indorack Multi Kreasi Tangerang,Skripsi Sarjana, Fakultas Ekonomi Universitas Djuanda Bogor
Slamet Sugiri & Bogat Agus Riyono, 2004, Akuntansi Pengantar I, Edisi kelima jilid 1, penerbit UPP AMP YKPN,Yogayakarta
Sofyan, Hery, (2008), Manfaat Sistem Pengendalian Piutang dalam meminimalisasi Piutang Tak Tertagih (Bad Debt) Pada Perusahaan Leasing http//www.dspace.widyatama.ac.id/bitstream/handle/10304/591/abstrak.pdf
Sugiono, 2006, Metode Penelitian Administrasi, penerbit CV ALFABETA, Bandung
Sutabri Tata, 2004, Sistem Informasi Akuntansi, Penerbit Andi, Yogyakarta
Wibisono,Dermawan. 2002. Riset Bisnis, penerbit PT Gramedia Pustaka, Jakarta