PERANAN PENGENDALIAN INTERNAL TERHADAP EFEKTIFITAS PENAGIHAN PIUTANG PADA UMKM SENTRA KAOS SURAPATI BANDUNG

PERANAN PENGENDALIAN INTERNAL TERHADAP EFEKTIFITAS PENAGIHAN PIUTANG PADA UMKM SENTRA KAOS SURAPATI BANDUNG

Authors

  • Kamalah Saadah Politeknik Negeri Bandung
  • Arie Apriadi Nugraha Politeknik Negeri Bandung

DOI:

https://doi.org/10.33197/jabe.vol6.iss1.2020.469

Keywords:

accounts receivable, internal control, UMKM

Abstract

The implementation of internal controls on receivables collection that is implemented effectively will affect the success of a company in implementing the policy of selling goods or services on credit. This study aims to determine how the role of internal control on the effectiveness of collection of accounts receivable at UMKM Sentra Kaos Surapati Bandung. The factors tested in this study are the internal control of accounts receivable as an independent variable and the effectiveness of collection of accounts as the dependent variable. The research method used in this research is descriptive qualitative

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Published

2020-09-30

How to Cite

Saadah, K., & Nugraha, A. A. (2020). PERANAN PENGENDALIAN INTERNAL TERHADAP EFEKTIFITAS PENAGIHAN PIUTANG PADA UMKM SENTRA KAOS SURAPATI BANDUNG: PERANAN PENGENDALIAN INTERNAL TERHADAP EFEKTIFITAS PENAGIHAN PIUTANG PADA UMKM SENTRA KAOS SURAPATI BANDUNG. Jurnal Akuntansi Bisnis Dan Ekonomi (JABE), 6(1), 1589–1602. https://doi.org/10.33197/jabe.vol6.iss1.2020.469