Review of the Implementation of Internal Control of Accounting Information Systems for Business Sales and Account Receivable at PT Mitra Krida Perkasa Batam

DOI

10.2991/aebmr.k.211117.028How to use a DOI?

Keywords

Accounting Information Systems; Accounts Receivable; Implementation; Internal Control; Sales

Abstract

This study aims to determine the implementation of internal controls on sales accounting information systems and accounts receivable. This qualitative study using observation, interview, and documentation conducted in PT Mitra Krida Perkasa Batam Batu Aji.The results in the field, that the correspondent of “Good” was 92.9%, and the correspondent of “not good” at 7.1 %. In general, the implementation of internal control of accounting information systems sales and accounts receivable has been running well.

Copyright

© 2021 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Asriwardi
AU  - Ravika Permata Hati
PY  - 2021
DA  - 2021/11/23
TI  - Review of the Implementation of Internal Control of Accounting Information Systems for Business Sales and Account Receivable at PT Mitra Krida Perkasa Batam
BT  - Proceedings of the Seventh Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2021)
PB  - Atlantis Press
SP  - 1
EP  - 8
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.211117.028
DO  - 10.2991/aebmr.k.211117.028
ID  - 2021
ER  -