ABSTRAKUniversitas SatyagamaProgram

ABSTRAK

Universitas Satyagama
Program Studi Akuntansi
2013


Mayati/NPM: 09340350036

Analisis Pengendalian Operaasional Terhadap Piutang Dagang pada CV. Mitra Tangerang.
(84 halaman skripsi + 11 halaman romawi, 8 tabel, 2 gambar, 11 lampiran)

Dalam mengelola manajemen yang baik tentunya harus disusun sistem yang baik serta pengendalian operasional yang baik dalam segala segi fungsi unit organisasi dalam perusahaan, dengan kebijakan penjualan secara kredit memungkinkan lebih banyak konsumen sehingga omset penjualan diharapkan meningkat, karena itu diperlukan pengendalian yang baik untuk mengecilkan piutang tak tertagih tersebut. Prosedur penagihan piutang dan pengakuan piutang atas penjualan kredit, serta apakah operasional audit terhadap piutang yang diterapkan berjalan dengan efektif dan efisien. Tujuan penelitian ini untuk mengetahui prosedur penagihan dan pengakuan piutang atas penjualan serta untuk mengetahui operasional audit terhadap piutang dagang sudah efektif dan efisien.
Penelitian yang dilakukan penulis dengan menggunakan kepustakaan. laporan yang diperlukan yaitu laporan sekunder yang diperoleh dari studi kepustakaan dengan mengadakan riset atau studi, analisa file dilakukan secara deskriptif, yaitu mengelola laporan dari hasil penelitian lapangan dan wawancara dengan pihak perusahaan guna menghasilkan laporan secara akurat dan terpercaya.
Berdasarkan hasil pembahasan dapat disimpulkan bahwa Sistem pengendalian operasional yang telah diterapkan oleh CV. Mitra Tangerang sudah memadai, tetapi belum efektif dan efisien, hal ini disebabkan karena pihak perusahaan belum memberikan batasan penjualan kredit kepada pelanggan yang mempunyai hubungan istimewa dengan Direktur CV. Mitra Tangerang serta tidak adanya penyisihan piutang tak tertagih di perusahaan tersebut. Selain itu tidak adanya batasan maksimum jumlah kredit yang diberikan oleh perusahan kepada pelanggan.


Kata Kunci : Pengendalian Operasional, Piutang Dagang
Daftar Pustaka : (14 Pustaka) (2005 s.d 2012)

Hasil (Inggris) 1:

abstract Satyagama


university accounting course
2013


mayati / NPM: 09340350036

operaasional control analysis of the accounts receivable on the cv. Tangerang partners.
(84 page 11 page thesis roman, 8 tables, 2 images, 11 attachments)

in managing good management course have compiled a good system and a good operational control in every aspect of the function of organizational units within the company, with sales on credit policy allowing more consumers so that sales turnover is expected to increase, because it required a good control to turn receivables The collectible.recognition procedures and collection of accounts receivable on the sale of loans receivable, as well as whether the operational audit of the accounts are implemented effectively and efficiently run. purpose of this study to determine the billing procedure and recognition on the sale of accounts receivable as well as to determine the operational audit of the accounts receivable is effective and efficient.
research conducted by the author using the library. required reports are secondary reports obtained from the study of literature by conducting research or study, done by descriptive analysis file, which is managing the report of the results of field research and interviews with the company in order to produce accurate and reliable statements.
based on the results of the discussion can be concluded that the operational control system that has been implemented by cv. Tangerang partners is adequate, but not yet effective and efficient, and this is because the company has not given the credit limit sales to customers who have a special relationship with the director cv.Tangerang partners and the absence of provision for doubtful accounts in the company. other than that no limits on the maximum amount of credit granted by the company to the customer.


Keyword: operational control, accounts receivable
bibliography (14 references) (2005 through 2012)

Hasil (Inggris) 2:

ABSTRACT

Satyagama
University Accounting Course



2013 Mayati/NPM: 09340350036

Operaasional Control Analysis of the Trade Receivables at CV Mitra Tangerang.
(84 page 11 page thesis Roman, 8 tables, images, 11 2 attachments)

In managing good management surely had to be drawn up a good system as well as a good operational control in all facets of organizational units within a company function, with policy sales by allowing more consumer credit so that the sales turnover is expected to increase, because it required a good control to shrink the receivable is not collectible. Accounts receivable billing procedure and recognition receivables on credit sales, as well as whether the operational audit of accounts receivable which is applied runs effectively and efficiently. The purpose of this research is to know the billing procedure and recognition receivables on sales as well as to know the operational audit of the trade receivables was effective and efficient.
Research conducted using the library writer. the report takes the secondary reports derived from the study of librarianship with the conducted research or study, a descriptive analysis of files is carried out, the results of reports to manage field research and interviews with the companies in order to produce the report accurately and reliably.
Based on the results of discussion it can be concluded that the operational control System has been implemented by the Tangerang Partners CV is already adequate, but has not been efficient and effective, this is because the company has yet to provide a limitation of credit sales to customers who have a special relationship with the Director of CV. Partners as well as the absence of Tangerang allowance accounts receivable not collectible in the company. In addition to the absence of limits on the maximum number of credits granted by the company to the customer.


Keywords: Operational Control, accounts receivable Trade
Bibliography: (14 Libraries) (2005 s. d 2012)