EVALUATION OF INTERNAL CONTROL OVER ACCOUNT RECEIVABLES AT PT JAMSOSTEK

Abstract

Relative to the condition of PT. Jamsostek (persero) Cikarang Branch Office, the company needs the control to monitor the Account Receivable at PT. Jamsostek (persero) Cikarang Branch Office would face risks in Control Environment (Integrity and Ethical Value) and Control Activity (Independent checks on performance). The writer focuses on analyzes in Control Environment and Control Activity element of internal control in Account Receivable system at PT. Jamsostek (persero), discuss and develop the risk of the current Account Receivable system regarding the internal control in PT. Jamsostek (persero) Cikarang Branch Office and suggest recommendation for the company to solve the problems in Account Receivable process. The methods of analysis used in this research are inquiries of the client (interview and questionnaire), observation, and documentation. The writer focuses on assesses the current internal control over Account Receivable implemented in the company. The writer found some risks in internal control over Account Receivable. The risks that occur at PT. Jamsostek (persero) Cikarang Branch Office such as Lack of Management control to the employee and higher nominal of Allowance for Doubtful Account. The writer recommends PT. Jamsostek (persero) Cikarang Branch Office to develop the procedures and rules which regarding to the employee and the risks relate Account Receivable that affect the company and strengthen its internal factor by improved the performance of management. The aim is to avoid and minimize other risks that may come out and the risks that have been existed in PT. Jamsostek (persero) Cikarang Branch Office.