Operational Audit of Accounts Receivable (Study at PT. Sanserita Jaya)
DOI:
https://doi.org/10.31334/neraca.v1i2.861Keywords:
Operational Audit, Accounts receivable, EffectiveAbstract
An operational audit of accounts receivable is needed because it plays a role in assessing the effectiveness of accounts receivable so that it runs according to established procedures and policies. This study aims to determine the role of operational audits on the functions of accounts receivable and to determine the function of accounts receivable in overcoming the accounts receivable turnover. The research was conducted at PT. Sanserita Jaya which is a company engaged in the distribution of raw materials and printing machinery. The method used in this research is descriptive research method. The focus in this research is the procedure for the function of the accounts receivable section. The results of the study explained that based on data analysis in 2017-2019, showed that the procedure of accounts receivable was quite effective but there were still many weaknesses found, based on these weaknesses the researchers submitted several recommendations for improvements so that the company could fix existing weaknesses and increase the effectiveness of managing its accounts receivable.References
Agoes, S. (2012). Bunga Rampai Auditing (Edisi 2). Jakarta : Salemba Empat.
Alvin Arens, R.J. (2012). Auditing and assurance services : an integrated approach (14th ed.). Jakarta : Salemba Empat.
Bhayangkara, IBK. (2015). Audit Manajemen Prosedur dan Implementasi. Jakarta : Salemba Empat.
Bela, Nofena Eka., Yudhanta Sambharakreshna. (2016). Peranan Audit Operasional Terhadap Kegiatan Penjualan. Jurnal Penelitian Teori & Terapan Akuntansi,Vol 1(1): 73-82.
Carls, Warren, M.James Reeve & Philips E. Fees. (2015). Accounting Indonesia Adaptation. Jakarta : Salemba Empat.
Duru, A. Nwakaego, Michael Chidiebere Ekwe, I. Ikechukwu Okpe. (2014). Accounts Receivable Management And Corporate Performance Of Companies In The Food & Beverage Industry: Evidence From Nigeria. European Journal of Accounting Auditing and Finance Research. Vol. 2(10) : 34-47.
Gade, Muhammad. (2010). Teori Akuntansi. Edisi Pertama. Jakarta : Almahira.
Kieso, D.E, J.J. Weygandt, dan T.D Warfield. (2011). Intermediate Accounting Volume I IFRS Edition. United States of America : Wiley.
Lastianti, S. Desi., Endang Muryani, Mahrus Ali. (2018). The Role of The Internal Audit Management of Enterprise Risk Management. International Journal of Entrepreneurship and Business Development (IJEBD). Vol.1(2) : 110-119.
Mbula, K. Jennifer, Memba, Njeru. A. (2016). Effect of Accounts Receivable on Financial Performance of Firms Funded By Government Venture Capital in Kenya. IOSR Journal of Economics and Finance (IOSR-JEF). Vol.1(1) : 62-69.
Mulyadi. (2014). Auditing. Edisi Keenam. Jakarta : Salemba Empat.
Nazir, M. (2013). Metode Penelitian. Jakarta : Ghalia Indonesia.
Satsangkaryon., Holilah Meliyani. (2015). Peranan Audit Operasional Atas Piutang Usaha Dalam Rangka Meminimalkan Piutang Tak Tertagih Pada PT. Binakarsa Swadaya. Jurnal Ilmiah Akuntansi Fakultas Ekonomi (JIAFE). Vol.1(1):15-19.
Shi, Yanping., Chengke Zhu, Ting Yang. (2016). Determinants of Accounts Receivable: Evidence from Equipment Manufacturing Industry in China. Global Journal of Contemporary Research in Accounting, Auditing and Business Ethics (GJCRA) An Online International Research Journal. Vol. 2(1) : 470-476.
Tahumang, Sulasry.,Ventje Ilat, Treesje Runtu. (2017). Analisis Sistem Pengendalian Internal Piutang Usaha Pada PT. Hasrat Abadi Toyota Cabang Manado. Jurnal Riset Akuntansi Going Concern, Vol 12(2) : 241-250.
Tebety, A. Sanzana, Moch. Dzulkirom, Dwi Atmanto. (2013). Penerapan Audit Operasional Untuk Menilai Efisiensi, Efektivitas, Dan Ekonomisasi Bagian Produksi (Studi Pada PG. Meritjan (Persero) Kediri). Jurnal Administrasi Bisnis Brawijaya, Vol 3(2).
Turetken, Oktay., Stevens Jethefer, Baris Ozkan. (2019). Internal Audit Effectiveness : Operationalization And Influencing Factors. Managerial Auditing Journal., Vol.35(2) : 238-271.
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Copyright Notice
Please find the rights and licenses in Neraca : Jurnal Akuntansi Terapan, spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Jurnal Akuntansi Terapan permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Neraca : Jurnal Akuntansi Terapan on distributing works in the journal and other media of publications.
Co-Authorship
If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. Neraca : Jurnal Akuntansi Terapan will not be held liable for anything that may arise due to the author(s) internal dispute. Neraca : Jurnal Akuntansi Terapan will only communicate with the corresponding author.
Miscellaneous
Neraca : Jurnal Akuntansi Terapan will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. Neraca : Jurnal Akuntansi Terapan editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.
Every accepted manuscript should be accompanied by "Copyright Transfer Agreement" prior to the article publication.
