Analysis of Accounts Receivable System in Accounting

Authors

  • Nuraeni Pasaribu Lhokseumawe State Polytechnic Author
  • Yusri Hazmi Lhokseumawe State Polytechnic Author
  • Ririn Andriani Lhokseumawe State Polytechnic Author
  • Teuku Furqan Anbia Lhokseumawe State Polytechnic Author

DOI:

https://doi.org/10.58812/gy8rh289

Keywords:

System, Accounting, Receivables

Abstract

Companies often have difficulty collecting receivables from customers. If the internal control system  is not implemented clearly and firmly, this will have an impact on the accumulation of receivables. Often receivables that are difficult to collect have a risk of uncollectible receivables which have an impact on reducing profits or profits. The method used in writing this article is library research, namely a method of collecting data by understanding and studying theories from various literature  related to the research. The type of data used in this research is secondary data, namely data that comes from the results of existing data publications

Downloads

Download data is not yet available.

References

Y. Rostiani, R. Gunawan, and S. Shantyasari, “Perancangan Sistem Informasi Akuntansi Pendapatan dan Piutang Mahasiswa Baru Berbasis Web Pada STMIK Rosma,” Jurnal Interkom: Jurnal Publikasi Ilmiah Bidang Teknologi Informasi Dan Komunikasi, vol. 16, no. 3, pp. 114–121, 2021.

M. A. N. Hasyim, M. Tusholihah, E. Setiajatnika, and S. Amran, “SISTEM AKUNTANSI PIUTANG (Teori dan Aplikasi).” CV SYNTAX COMPUTAMA, 2020.

D. A. Vianingsih and W. S. Harahap, “Analisis Pengendalian Sistem Informasi Akuntansi Piutang Tak Tertagih Dan Dampaknya Terhadap Laporan Keuangan Pada Bank Sumut Kcp Perbaungan,” Jurnal Inovasi Penelitian, vol. 2, no. 10, pp. 3247–3252, 2022.

Sugiyono, Metode Penelitian Kualitatif. Bandung: Alfabeta, 2020.

J. W. Creswell and J. D. Creswell, Research design: Qualitative, quantitative, and mixed methods approaches. Sage publications, 2017.

P. Pandey and M. M. Pandey, Research methodology tools and techniques. Bridge Center, 2021.

R. D. Kusumaratri and P. Purwanto, “PERANCANGAN SISTEM INFORMASI AKUNTANSI PIUTANG PADA CV MENANG SENTOSA. SISTEMASI.” 2020.

Mulyadi, Bab 8 Sistem Akuntansi Piutang. Jakarta: Selemba Empat, 2016.

E. W. Prastyaningtyas, “Sistem Akuntansi.” CV. Azizah Publishing, 2019.

S. H. Andriyani, F. A. Setyorini, E. Dewi, and A. Pratiwi, “Nurse’Knowledge and their performance on cardiopulmonary resucitation (CPR) in critical and emergency care Unit,” IJNP (Indonesian Journal of Nursing Practices), vol. 3, no. 1, pp. 52–57, 2019.

M. R. Setiawan, B. P. Rooskandar, P. Parlindungan, and Y. Ayunita, “Analysis of the Effect of Motivation on Employee Performance through Work Discipline at PT. Trimega Griyawaluya,” Advances in Transportation and Logistics Research, vol. 5, pp. 627–636, 2022.

Downloads

Published

2024-10-04

Issue

Vol. 1 No. 02 (2024): Sciences du Nord Humanities and Social Sciences

Section

Articles

License

Copyright (c) 2024 Nuraeni Pasaribu, Yusri Hazmi, Ririn Andriani, Teuku Furqan Anbia (Author)

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

How to Cite

Analysis of Accounts Receivable System in Accounting. (2024). Sciences Du Nord Humanities and Social Sciences, 1(02), 40-43. https://doi.org/10.58812/gy8rh289