Analisis Pengendalian Internal Piutang Usaha Dalam Meminimalisir Piutang Tidak Tertagih

Studi kasus pada PT Bostinco, Cileungsi, Bogor

  • Agustina Maya Institut Bisnis dan Informatika Kesatuan
  • Kusuma Dewi Institut Bisnis dan Informatika Kesatuan
Keywords: internal control, receivables


Credit sales are carried out by companies to attract many customers, so that the sales volume  can increase compared to sales in cash. However, credit sales have several risks including uncollectible receivables. Hence, internal control of receivables is very important as receivables, in the future, must be recorded in cash flow. If there are customers who are overdue in payments or fail to  settle their debts due to various reasons, the company’s operational activities will be disrupted.

          The purpose of this study is to determine the internal control of trade receivables in minimizing uncollectible receivables in a company.

          PT Bostinco is a manufacturing company that produces safes, filling cabinets, roll-o-pack sliding cabinets, fire doors, etc. In its regular sales practice, the company  uses a credit sales system,  preceded by  down payment requirements based on  the agreement between the seller and the customers. As credit sales made by the company will cause trade receivables,  internal control is carried out to minimize the risk of uncollectible receivables.

          The results of the study show that internal control of accounts receivable in minimizing uncollectible receivables runs poorly due to the findings of  the original Delivery Order files that are still  discharged. Moreover, the company has some VAT debt arrears which  prevents it from getting the tax invoice number. Unfortunately, there is no penalty agreement for  late payment despite of quite large amount of receivables.


Keywords: Internal Control of Accounts Receivable and Minimize Uncollectible Receivables

How to Cite
Maya, A., & Dewi, K. (2020). Analisis Pengendalian Internal Piutang Usaha Dalam Meminimalisir Piutang Tidak Tertagih. Jurnal Ilmiah Akuntansi Kesatuan, 8(2), 117 - 126.