Internal Control System Analysis of Receivables Collection Procedures at PT. Telkom Indonesia Pasuruan City, East Java

Abstract

This study aims to determine whether the internal controls system carried out by PT Telkom Indonesia, Pasuruan City can have a significant and effective effect on accounts receivable collection. The object of this research is the Accounts Receivable Collection System and the Internal Control System in the company as well as from some related literature. The results of this study indicate that PT Telkom Indonesia, Pasuruan City, the internal controls system of the company has proven effective in collecting accounts receivable.