Jurnal Ilmiah Ranggagading (JIR)
Vol 6, No 1 (2006): Jurnal Ilmiah Ranggagading

Evaluasi Pengendalian Intern Penjualan Kredit dalam Meningkatkan Kolektibilitas Piutang pada PT Austindo Nusantara Jaya Finance

Djanegara, H. Moermahadi Soerja (Unknown)
Ivonie, Livia (Unknown)

Article Info

Publish Date
18 Feb 2012


The collectibility of credit is influenced by the internal control of credit selling. If the internal control of credit selling has been believable and plain, then in managing its credit, the firm will be made easier because there is no negative impact from dibitors with stuck claim. When credit can be recovered in due time without any obstacle, then the collectibility degree will be high. On the contrary, when the firm does not have believable and plain internal control, it will produce negative impact on credit management because of stuck claim with the result that the collectibility degree will decrease. Keywords: Internal Control; Credit Selling; The collectibility of credit.

Copyrights © 2006

Journal Info





Decision Sciences, Operations Research & Management Economics, Econometrics & Finance


Jurnal Ilmiah Ranggagading (JIR) is published by Sekolah Tinggi Ilmu Ekonomi Kesatuan (STIEK). Published twice a year. JIR is a media communication and reply forum for scientific works especially concerning the field of Accounting and ...