THE ANALYSIS OF INTERNAL CONTROL SYSTEM DUE AT PT Adaro Energy Tbk

Celi Carose

Abstract


The Companies in carrying out activities that
do exist in cash or the delivery period, the delivery period is
expected to increase volume and revenue will also increase
the prots from the company. Of delivery period resulted
in the emergence of receivables. Companies need to make a
list of aging (Aging Schedule) make it easier to oversee the
company's existing accounts receivable. So the adequate
control of accounts to receivable is the essential to reduce
the risk of loss of the receivables. The purpose of scientic
writing is to know the receivables on the company's inter-
nal control, and to know the methods used to control the
receivables in PT Adaro Energy Tbk in order to reduce the
occurrence of large losses at the company. Receivable ag-
ing analysis method used to determine the amount of loss
on the company's accounts receivable, by way of classifying
the category of outstanding receivables that time period in
arrears. From this analysis the authors concluded that the
number of estimated losses on accounts receivable of PT
Adaro Energy Tbk is Rp. 969 900 469. And the internal
control over receivables in PT Adaro Energy Tbk has been
good enough because of the amount of receivables estimated
losses only amounted to 6.3

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