ANALISIS SISTEM PENGENDALIAN INTERNAL TERHADAP PELUNASAN PIUTANG DOORING PADA PT YUDHISTIRA PERKASA ABADI

Abstrak

This study aims to analyze the internal control system over accounts receivable settlement at
PT Yudhistira Perkasa Abadi, particularly in its dooring services. The focus of the study lies in how the
company implements internal control principles,such as segregation of duties, transaction authorization,
document completeness, and internal monitoring to support the accuracy and timeliness of receivables
settlement. This research employs a descriptive qualitative approach, with data collected through
observation, interviews, and documentation review. The results indicate that the elements of internal
control based on the COSO framework have been generally implemented, including control
environment, risk assessment, control activities, information and communication, and monitoring.
However, weaknesses were found in the monitoring aspect, especially the absence of an independent
audit unit and the suboptimal execution of cross-verification. Therefore, it is recommended that the
company strengthen internal supervision and its authorization structure to enhance the effectiveness of
receivables management and maintain cash flow stability.