Proceedings of the Seventh Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2021)

Review of the Implementation of Internal Control of Accounting Information Systems for Business Sales and Account Receivable at PT Mitra Krida Perkasa Batam

Authors
Asriwardi1, *, Ravika Permata Hati2
1,2Universitas Riau Kepulauan, Batam, Indonesia
*Corresponding author. Email: asriwardi@gmail.com
Corresponding Author
Asriwardi
Available Online 23 November 2021.
DOI
10.2991/aebmr.k.211117.028How to use a DOI?
Keywords
Accounting Information Systems; Accounts Receivable; Implementation; Internal Control; Sales
Abstract

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.

Copyright
© 2021 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

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Volume Title
Proceedings of the Seventh Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
23 November 2021
ISBN
978-94-6239-457-5
ISSN
2352-5428
DOI
10.2991/aebmr.k.211117.028How to use a DOI?
Copyright
© 2021 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

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  -