@thesis{thesis,
		author={Wahyuni  Cut},
		title ={Analisis Sistem Pengendalian Internal Atas Persewaan Jasa Angkutan Transportasi Armada Trailer Secara Kredit Dan Penerimaan Kas Dari Piutang Usaha (Studi Kasus Di PT. Harapan Mandiri Sejahtera)},
		year={2012},
		url={http://repository.ibs.ac.id/1208/},
		abstract={The purpose of this research is to know how the procedures and implementation of internal control system  for trailer fleet of  rental  services on credit and cash receipts from accounts receivable at PT. Harapan Mandiri Sejahtera, which can direct the company's operations and prevent any possible misuse of the trailer fleet of rental  services on credit and cash receipts from accounts receivable. Target of this research is to analyze of internal control system for trailer fleet of  rental services  on credit  and  cash receipts  from  accounts receivable  at PT. Harapan  Mandiri   Sejahtera.   Data   collected   by   documentation,   observation,   and   interview  method. Analysis conducted by descriptive qualitative method, comparing theory with  reality.Pursuant  the  analyze,  showing  that  internal  control   system  for  trailer  fleet   of  rental  services  on credit  and  cash receipts  from  accounts receivable  at PT. Harapan  mandiri   Sejahtera   which   covering   organization   chart,   system   of   authorization   and  record   keeping   procedure,   healthy   practice,   and   also   employee   which   is   qualified  according to its responsibity specified  company operational standards procedure and  most of its has almost same as of internal control system theory.  Keywords : internal control system,  trailer fleet of rental services and cash receipts  from account receivable transaction, PT. Harapan Mandiri Sejahtera.}
		}