Analysis of Internal Control of Accounts Receivables in Reduce the Risk of Bad Debts at BUMDesa Kerta Sari Utama in Kesiman Kertalangu Village

Dewi, Ni Putu Trisna Amarthya and Mahayana, I Dewa Made and Suprapto, Putu Adi (2022) Analysis of Internal Control of Accounts Receivables in Reduce the Risk of Bad Debts at BUMDesa Kerta Sari Utama in Kesiman Kertalangu Village. Repositori Politeknik Negeri Bali.

	Text (Artikel) RAMA_62301_1815644129_Artikel.pdf - Accepted Version Available under License Creative Commons Attribution Non-commercial Share Alike. Download (542kB)
	Text (Surat Pernyataan Bebas Plagiarisme) RAMA_62301_1815644129_Pernyataan.pdf - Supplemental Material Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)

Abstract

This study aims to calculate and analyze how the application of internal control to accounts receivable in reducing the risk of bad debts in BUMDesa Kerta Sari Utama in 2021. In this study the analysis used is an analysis of internal control of accounts receivable using COSO theory as a reference and analysis assessment of the performance of accounts receivable using the ratio of receivables turnover, average days of collection of receivables, and age of receivables. The results of the analysis show that of the five components of internal control, there are still several components based on COSO that have not been implemented, namely the control environment component and control activities. In addition to the assessment of receivables performance, namely the receivables turnover ratio and the ratio of the average days of collection of receivables, the value has not reached standards that have been determined, as well as the estimated amount of bad debts, which is quite high. The conclusion that can be obtained from the results of the analysis is that the internal control of accounts receivable that is applied in reducing the risk of bad debts in BUMDesa Kerta Sari Utama is still not effective. Keywords: internal control, accounts receivable, COSO framework, bad debts

Actions (login required)

View Item