ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PIUTANG PADA PT GIS

Abstract

Implementation policies that give rise to the account receivables have some risks such as late of receivables
payment and uncollectible of receivables. Therefore, the company or management requires an internal control
system to minimize these risks. A problem encountered in this research is whether the internal control system
over account receivables in PT Gama Intisamudera is in accordance with the SPAP (Professional Standard of
Accountant Public). This research has the objective to determine the implementation of the internal control
system over account receivables at PT Gama Intisamudera is appropriate or not to SPAP (Professional
Standard of Accountant Public). Methods of research used qualitative research methods and case study
methods.
Based on the analysis in this research found that the internal control system at PT Gama Intisamudera not in
accordance with the SPAP. This is because the elements of the internal control system, such as the control
environment, risk assessment, control activities, and monitoring the company does not run in accordance with
the elements described in SPAP. However, elements of information and communication run in accordance with
the elements described in SPAP.
Key Words : Internal Control System, Account Receivables