Evaluation of the Accounting Information System for Controlling Bad Debts at PT Telkom Indonesia

Abstract

This research was conducted at the company PT Telkom Indonesia, which is engaged in telecommunications services and information technology. The purpose of conducting this research is to determine whether the accounting information system in controlling receivables is appropriate. The method of data analysis used by the authors in this research is qualitative methods where the authors collect data using interview techniques and field observations. The problem that occurs is that there are still obstacles in uncollectible accounts which result in the billing process being late. This makes the payment of bad debts non-current. Some of the risks that occur can be from the company or the customer. The results of the study indicate that the control of accounts receivable has not been carried out properly so uncollectible accounts receivable appear. This study suggests companies improve accounting information systems to facilitate controlling customer invoice due dates.