| dc.description.abstract | Accounts receivable was one of the most important asset of company since their
biggest sales was credit. Mismanagement of accounts receivable could harm the
company. Therefore internal control system on accounts receivable was required
to reduce the possibility of fraud. Technomart International Group was a growing
SMEs in East Java. This company sold water processing equipment for
approximately 5 years. The purpose of this study was to evaluate the internal
controls accounts on Technomart International Group Jember. Data collected by
the method of documentation, observation and interviews. Analyses were
performed through the descriptive qualitative method by comparing the theory
refers to internal control elements in COSO framework with the practice actually
happens on the field.
Based on the evaluations, it showed that internal control system on accounts
receivable of Technomart International Group Jember on COSO framework,
elements of the control environment, control activities element, the element of
risk assessment, information and communication element, and the element of
supervision were inadequate. | en_US |
