Abstract :
The nonprofit organization especially foundations of education (schools), school fees receivable can not be avoided because the purpose of the school participated foster the nation without profit. in addition, many schools have been established also raises financial issues, especially in the areas of receivables
school tuition. Internal controls were less than adequate to make records number and the details of accounts receivable, it can harm the school if the school tuition
receivable getting bigger from year to year without any clarity about the school tuition receivable.Receivables school tuition can also be a benchmark for school assets that can be used to determine the school operational funding plan in the next period. In addition, good internal control in the financial sector, especially in terms of income schools also minimize the possibility of fraud by the individual who are not responsible. Considering the importance of internal control over school fees receivable, the research discusses the internal control start from organizational structure, authority systems and procedures for recording, a healthy practice
within the organization, and employees whose quality is in accordance with the their responsibilities. This research was conducted at the school complex Katarina starting from kindergarten, elementary and junior high students.
The results of this research indicate that the internal control system in the complex Katarina is in compliance with the theory of internal control and work effectively. It can be seen from the small accounts receivable of school fees at the schools studied.