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Journal : Economics and Business Solutions Journal

THE EVALUATION OF BUSINESS RECEIVABLES USING COSO, RECEIVABLE TURNOVER (RTO), AVERAGE COLLECTION PERIOD (ACP), AND AGING OF ACCOUNT RECEIVABLE (AAR) INTERNAL CONTROL APPROACH MODELS (Case Study at PT Voltech Pratama Semarang) Saifudin, Saifudin; Sa'adah, Miftachus
Economics and Business Solutions Journal Vol 3, No 1 (2019): Volume 3,Number 1,april 2019
Publisher : Economics Faculty, Semarang University (USM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v3i1.1477

Abstract

Account Receivables are one important thing of assets. The increase and decrease in account receivables affects the company's operational cash flows directly. Therefore, internal control is needed for every company. The existence of good and regular internal control in managing receivables, the company leadership will obtain reports that are useful to increase the effectiveness of the company. This research was conducted at PT Voltech Pratama Semarang starting from October to November 2018. The type of research used was descriptive type of research, the type of data used was primary data and secondary data. This research is a research that uses a qualitative descriptive approach, and the analysis technique that will be carried out is a comparative descriptive analysis. Step analysis with data reduction, data presentation, and conclusion drawing. Based on the research that the researchers did, it can be concluded that the internal control of the account receivable applied at PT Voltech Pratama Semarang has been running quite effectively where the company management has applied the basic concepts and principles of internal control. Seen from the receivable turn over (RTO), average collection period (ACP), and aging account receivable (AAR), PT Voltech Pratama has improved its receivables performance.
THE IMPLEMENTATION OF CONSIGNMENT SALES ON GOLDEN VOICE ONLINE STORE SEMARANG Saifudin, Saifudin; Rahmawati, Nurul; Rizkiana, Citra
Economics and Business Solutions Journal Vol 3, No 2 (2019): Volume 3,Number 2,October 2019
Publisher : Economics Faculty, Semarang University (USM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v3i2.1597

Abstract

This study was conducted at Golden Voice Online Store Semarang. The purpose of this study is to analyze the implementation of consignment sales and the recording method used in Golden Voice Online Store. This study uses qualitative method of case study by using triangulation of data sources, namely observation, interview and documentation. The sources of the data taken were the data from Golden Voice Online Store. The results of this study indicate that in the financial statements, Golden Voice Online Store has not recorded the consignment in accordance with the applicable Accounting Standard. The method of accounting recording for consignment sales used is inseparabled method.