Review of the Implementation of Internal Control of Accounting Information Systems for Business Sales and Account Receivable at PT Mitra Krida Perkasa Batam
- 10.2991/aebmr.k.211117.028How to use a DOI?
- Accounting Information Systems; Accounts Receivable; Implementation; Internal Control; Sales
This study aims to determine the implementation of internal controls on sales accounting information systems and accounts receivable. This qualitative study using observation, interview, and documentation conducted in PT Mitra Krida Perkasa Batam Batu Aji.The results in the field, that the correspondent of “Good” was 92.9%, and the correspondent of “not good” at 7.1 %. In general, the implementation of internal control of accounting information systems sales and accounts receivable has been running well.
- © 2021 The Authors. Published by Atlantis Press International B.V.
- Open Access
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Cite this article
TY - CONF AU - Asriwardi AU - Ravika Permata Hati PY - 2021 DA - 2021/11/23 TI - Review of the Implementation of Internal Control of Accounting Information Systems for Business Sales and Account Receivable at PT Mitra Krida Perkasa Batam BT - Proceedings of the Seventh Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2021) PB - Atlantis Press SP - 1 EP - 8 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.211117.028 DO - 10.2991/aebmr.k.211117.028 ID - 2021 ER -