Analisis Sistem Akuntansi Penjualan Kredit dan Sistem Akuntansi Penerimaan Kas dari Piutang dalam Upaya Meningkatkan Efektifitas Pengendalian Intern (Studi Kasus pada PT. Semen Indonesia (Persero), Tbk)

摘要

The purpose of this research, to find out how the application of an accounting system credit sales, the receiption of receivable as well as the application of internal control in PT. Cement Indonesia. The kind of research that is descriptive used by approach a case study. An analysis of data was undertaken by analyzing an accounting system credit sales, the receiption of receivable as well as the effectiveness of internal control by taking into account elements internal control. The results of research imply that an accounting system credit sales and acceptance of the receivable set in the PT. Cement Indonesia already is good, the level of the application internal control in the company also is good, there are a few disadvantages to it is a good practice which are not surprised audit and lack of skill the employees. Because of that, PT. Cement Indonesia to repair and improve the application of internal control, so as to achieve the effectiveness of internal control.