Penerapan Pengendalian Intern Atas Penjualan Kredit untuk Meminimalkan Resiko Piutang Tak Tertagih Pada PT bangun Jaya Rubber Gresik

Al Majidah, Zahrotul Khuriyah (2019) Penerapan Pengendalian Intern Atas Penjualan Kredit untuk Meminimalkan Resiko Piutang Tak Tertagih Pada PT bangun Jaya Rubber Gresik. Undergraduate thesis, Untag 1945 Surabaya.

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Abstract

PT. Bangun Jaya Rubber, having its address at Jalan Bambe No.43 Driyorejo, Gresik is a manufacturing company in the field of rubber tires. As a manufacturing company, a product strategy and quality are needed to compete with similar products. The superiority of competitiveness can be determined by the quality of the products produced, prices, packaging, seller services and good delivery to consumers. This strong competition is a challenge for PT Bangun Jaya Rubber as a company that produces tire rubber to make it better for the future. This study aims to determine the internal control procedures for the sale of existing credit in the company and provide a proposed improvement or recommendation to improve the internal control system and company policy on credit sales so that the risk of receivables can be minimized. In carrying out research in the field, the author uses primary data, namely conducting interviews with Accounting and Staff related to research at PT Build Jaya Rubber. This research is a qualitative research with a case study approach. The technique of collecting data is by observation, interview and documentation. The data analysis method used is connecting the phenomena / problems in the sale of the company's credit with the existing theory and the company's ability to meet the procedures or requirements for credit sales and collection of receivables to its customers. The results of this study note that internal control activities are quite good, but there are still some weaknesses regarding the policy of lending, the occurrence of multiple tasks by several staff, there is no maturity date on invoices and balance confirmations that have not been routinely carried out

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