EVALUASI SISTEM PENGENDALIAN INTERNAL ATAS PIUTANG USAHA PADA PT. PUMA ELEKTRIK NIAGA

This research examined Internal Control System Evaluation of Accounts Receivable. The purpose of this study was to identifying whether PT Puma Elektrik Niaga had internal control of accounts receivable, whether the internal control system of PT Puma Elektrik Niaga’s accounts receivable was up to COSO model, and whether it was effectively implemented based on the applicable standard.

This research was held in PT Puma Elektrik Niaga that was located on Pangeran Jayakarta Street 141 M, RT. 9/RW.10, Central Jakarta. The method used in this study was qualitative research case study, and the data obtained through documentation, interview, and questioner to evaluate the internal control of PT Puma Elektrik Niaga’s accounts receivable. This research concluded that PT. Puma Elektrik Niaga already had a really effective internal control of accounts receivable. PT Puma Elektrik Niaga’s accounts receivable internal control procedures like, credit sales approval till receivable billing, were implemented based on COSO (Committee on Sponsoring Organizations of Treadway Commission) model. Moreover, the ICQ (Internal Control Questionnaires) that had been spread to stakeholders showed 90,83% result..

Key Words: Internal control, accounts receivable