Inka Wilma Putri, . (2026) EVALUASI PENERAPAN PENGENDALIAN INTERNAL PIUTANG USAHA DI PT INDOVICKERS FURNITAMA MENGACU PADA KERANGKA COSO. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
PT Indovickers Furnitama is a company engaged in the furniture and interior industry, where most sales transactions are conducted on a credit basis, resulting in accounts receivable. Proper management of accounts receivable is essential to minimize the risk of late payments and uncollectible receivables. This final project aims to identify the company's policies and procedures in managing accounts receivable, evaluate the implementation of internal control over accounts receivable based on the COSO framework, and identify obstacles encountered in the management and collection process. Data were collected through documentation studies, interviews, and literature reviews. The analysis method used was descriptive qualitative analysis by comparing the existing practices within the company with the components of the COSO internal control framework. The results indicate that PT Indovickers Furnitama has implemented internal control over accounts receivable fairly well, as evidenced by the existence of an Account Receivable Standard Operating Procedure (SOP), the use of Microsoft Dynamics AX, clear segregation of duties, and monitoring through Accounts Receivable Aging Reports. However, several obstacles were identified, including late payments caused by incomplete customer documentation, Site Not Ready (SNR) conditions, Repair Orders (RO), and less-than-optimal coordination among departments. Therefore, the company should strengthen internal coordination, improve the consistency of collection activities, and optimize the utilization of its information system to enhance the effectiveness of accounts receivable management.
| Item Type: | Thesis (Tugas Akhir) |
|---|---|
| Additional Information: | [No. Panggil: 2310102071] [pembimbing: Nabillah Farras Luthfi] [Penguji 1: Suparna Wijaya] [Penguji 2: Murdhaningsih] |
| Uncontrolled Keywords: | Internal Control, Accounts Receivable, COSO |
| Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management H Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII) |
| Depositing User: | INKA WILMA PUTRI |
| Date Deposited: | 07 Sep 2026 03:10 |
| Last Modified: | 07 Sep 2026 03:10 |
| URI: | http://repository.upnvj.ac.id/id/eprint/50849 |
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