@thesis{thesis,
		author={Supit  Theresia Fransiska},
		title ={Pengendalian Internal Piutang Dagang pada PT. Sekawan Eka Cemerlang di Surabaya},
		year={2016},
		url={http://repositori.ukdc.ac.id/342/},
		abstract={Receivables as an asset of significant value should be maintained, not only of the risk of default, but also from all forms of corruption. Therefore, it should be applied to control the accounts receivable to minimize these risks. Control as a useful set of policies and procedures to ensure that the assets are used for the benefit of the company, ensuring that the information presented is accurate and ensure that the laws and regulations have been implemented well. Internal control accounts receivable can be started with a feasibility assessment of customers. The method can be used is Aging Schedule. Through Aging Schedule, companies can monitor accounts receivable and view customer payment patterns. The purpose of this study was to determine the internal control of accounts receivable at PT. Sekawan Eka Cemerlang.
This research is a qualitative descriptive study the form of case studies. The data used is secondary data, the company's financial statements and documents. The data collection technique used was documentation. Data analysis techniques used in this study using analysis 5C and Aging.
The results showed that internal controls of accounts receivable implemented at PT. Sekawan Eka Cemerlang has not been effective, as evidenced by the still existing elements of internal control has not been applied. Aging of receivables also shows there are still customers who have dependents and less good payment patterns, indicating that PT. Sekawan Eka Cemerlang less well in the assessment of the feasibility of the customer.}
		}