Analisis Efektifitas Pengendalian Internal Piutang dalam Menghindari Risiko Kerugian Piutang Tak Tertagih PT. ABC
Abstract
Sistem pengendalian internal perusahaan diterapkan untuk mengawasi dan membimbing perusahaan untuk bekerja sesuai dengan tujuan yang dicapai oleh manajemen perusahaan. Penelitian ini bertujuan untuk mengetahui efektifitas sistem pengendalian internal piutang dalam menghindari risiko kerugian piutang tak tertagih di PT. ABC. Penelitian ini menggunakan pendekatan kualitatif. Teknik pengumpulan data dengan wawancara, observasi dan studi dokumen. Hasil penelitian ini menunjukkan bahwasanya di PT. ABC sistem pengendalian internal piutang sudah sesuai dengan sistem pengendalian internal menurut COSO, namun sistem pengendalian internal piutang PT. ABC belum efektif. Kendala yang ditemukan pada pelaksanaan sistem pengendalian internal piutang terbagi atas dua faktor yaitu faktor eksternal dan internal perusahaan. Faktor Internal disebabkan karena sistem aplikasi yang lemah, adanya oknum internal perusahaan yang tidak bekerja sesuai prosedur dan juga tidak adanya biaya tambahan untuk sistem penagihan. Faktor eksternal disebabkan karena adanya costumer yang sengaja memperlambat pembayaran tagihan, costumer yang susah dihubungi dan juga customer yang mengalami penurunan penjualan sehingga tidak dapat membayar hutangnya.
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