ANALISIS EFEKTIVITAS PENGELOLAAN DAN SISTEM PENGENDALIAN PIUTANG PADA PT PELABUHAN INDONESIA IV (PERSERO)

Ridha Anggriani Rais, Syamsu Alam, Muhammad Abduh

Abstract


Tujuan – Penelitian ini bertujuan untuk menganilisis pengelolaan dan sistem pengendalian piutang pada PT. Pelabuhan Indonesia IV (Persero) yang berlokasi di  Jalan Soekarno No.1 Makassar.

Desain/metodologi/pendekatan – Penelitian ini menggunakan pendekatan deskriptif. Jenis data yang dikumpulkan adalah data kualitatif dan sumber data yang digunakan peneliti adalah data primer dan sekunder. Tekhnik pengumpulan data pada penelitian ini adalah dokumentasi dan wawancara, sedangkan tekhnik analisis data menggunakan metode deskriptif.

Temuan – Berdasarkan hasil penelitian dengan membandingkan sistem pengendalian internal menurut COSO (Committee of Sponsoring Organization) dengan sistem pengendalian internal piutang usaha pada PT. Pelabuhan Indonesia IV (Persero), sistem pengendalian internal piutang usaha pada PT. Pelabuhan Indonesia IV (Persero) belum mencapai tujuan dari sistem pengendalian internal. Hal ini disebabkan oleh beberapa unsur pada sistem pengendalian internal piutang usaha pada perusahaan belum berjalan dengan baik.

Originalitas/Nilai Penelitian dilakukan dengan menggunakan sistem pengendalian internal model COSO sebagai acuan pengendalian internal piutang usaha yang baik.


Keywords


Piutang usaha, pengelolaan piutang, sistem pengendalian piutang usaha

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DOI: https://doi.org/10.26486/jramb.v6i2.1567

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