Text

ANALISIS PENERAPAN SISTEM PENGENDALIAN INTERN PIUTANG DAGANG DALAM PENCAPAIAN EFEKTIVITAS PENAGIHAN PIUTANG DAGANG PADA PT. HERLINA INDAH

XML

Share :
• 
• 
• 
• 
• 
• 
• 

---

ABSTRACT IMPLEMENTATION ANALYSN OF TIIE TRADE RECEIVABLES INTERNAL CONTROL SYSTEMIN TEE EFFECTryENESS OF TRADE RECEIVABLES COLLECTION AT PT. HE,RLINA INDAII By: Richerd Zico Arthur Situmoreng This research was conducted to know the implernentalion of the trade receivables internal control systern, to know the effectiveness of tade receivables collectioru and to know implementation analysis of the trade receivables intemal control system in the effectiveness of trade rcceivables collection at PT. Herlina Irdah. ln this researc[ the author uses descriptive medrod and the data collection was done by interviews, docurnent study of the financial dao and acaomt receivables imernal control questionnaire (ICQ). Furthermore, the data will be analyzed based on the theories of the account receivables internal control and financial ratio analysis. PT. Herlina lndah is a consumer goods manufacturing company. Based on the rcsuls of research and accounts receivables intemal control questionnair€ (CQ), the account rcccivables internal contrcl aclivities conducted by PT. Herlina lndah was good. The effectiveness of trade receivables collection at PT. Herlina Indalt during year 2011-2012 amounted to 95% of total trade receivable. Resuls of the financial ratio analysis, shows tade receivables collection period of PT. Herlina Indah in 201I was 24 days from 30 days crcdit payment terms, and in 2012 tmde receivables collection period was 43 days from 60 days crcdit payment tems. PT. Herlina Inda$ must increasc the effectiveness of average trade receivables collection during year 20ll-2012, still below from the company's taryct, which is 10tr/o of trade receivables are collectible. Delay problems, lacks in the eade reccivables docr,ments and special relarionship wirh PT. Marketama Indah as disribuor should be evaluated and repoir€d from occur again in the following yearq because the companys success can be seen from the realization of company's target