Analisis Sistem Pengendalian Internal Terhadap Piutang Usaha pada PT. Masaji Tatanan Container Belawan

Abstract

The purpose of the company is to achieve maximum profit. Through the revenue earned, the company can to operate and expand its business. The income cycles, especially accounts receivable, need to be taken into account to reduce the risks that may occur. Therefore, internal control is needed to ensure that the company has minimized the occurrence of fraud as well as existing risks. Internal control consists of policies and procedures aimed at providing reasonable assurance that the company achieves its objectives. The type of research used is descriptive research with case study approach. This research aims to analyze the internal control over trade receivables at PT. Masaji Tatanan Belawan Container, which is engaged in the container depot in Belawan port. This analysis is done by comparing the internal control applied by the company with COSO framework consisting of 5 components namely controlling environment, risk determination, controlling activity, information and communication, and supervision. From the results of the analysis, shows that the overall system of internal control of accounts receivable at PT. Masaji Tatanan Belawan Container has been running quite effectively.