Struktur Pengendalian Intern Piutang Pada PT. Kebayoran Warnaprima Medan

Abstract

Struktur pengendalian intern mencakup tiga unsur pokok, yaitu lingkungan pengendalian. sistem akuntansi dan prosedur pengendalian. Berdasarkan kenyataan, justru lingkungan pengendalian yang mempunyai dampak besar terhadap keseriusan pengendalian mencerminkan sikap dan tindakan para pemilik dan manager perusahaan mengenai pentingnya pengendalian intern perusahaan. Efektivitas sistem akuntansi dan prosedur pengendalian sangat ditentukan oleh atmosfer yang diciptakan lingkungan pengendalian. The internal control structure includes three elements principal, namely the control environment. accounting system and control procedures. Based on reality, actually control environment that has a major impact regarding the seriousness of control reflects attitudes and actions of company owners and managers regarding the importance of company internal control. Effectiveness accounting systems and control procedures determined by the atmosphere created by the environment control.