Jurnal Ilmiah Ranggagading (JIR)
Vol 5, No 1 (2005): Jurnal Ilmiah Ranggagading

Peranan Internal Audit dalam Meningkatkan Pengendalian Intern Piutang : Studi Kasus pada PT. Vaksindo Satwa Nusantara

Pamungkas, Bambang (Unknown)

Article Info

Publish Date
18 Feb 2012


Internal Audit in optimizing control of internal credit is implemented in line with the fixed procedure determined by the company. The main reason why a company gives credit facility is in order to attract the consumers so that the volume of sales is increased, and therefore the business keeps running. Selling on credits does not generate cash soon but it generates credit from the consumers and when the date is due, cash flow is generated. The role of Internal audit really supports the control of internal credits carried out in determining the collection of credit from the consumers as well as maintaining the stability of cash flow determined by the fixed procedure implemented in controlling internal credits so that the business runs effectively and efficiently. Key words: Internal Audit; Controlling Internal Credits.

Copyrights © 2005

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 ...