Receivables Collection for Transportation Service At PT Ciomas Ariya Samudera
DOI:
https://doi.org/10.54408/jabter.v2i2.134Keywords:
Procedure, Receivables, CollectionAbstract
Receivables are part of the assets of an entity in the form of short-term or long-term claim rights from past economic transactions carried out by the company concerned with its clients. PT. Ciomas Ariya Samudera is a service company that focuses its business in the field of transportation services located in Cilegon Banten. The research method used in this study is a qualitative research method with a sequence of steps consisting of observations, interviews, and documentation collected from PT. Ciomas Ariya Samudera. The results obtained in the field describe the procedure for collecting receivables from transportation services at PT. Ciomas Ariya Samudera is in line with the theory.
Downloads
References
A.G.R, HANDOYO.2020. “Prosedur Penagihan Piutang Pada Singgasan Hotel Surabaya” (Doctoral dissertation, STIESIA SURABAYA).
Akbar Rizky.2019. “Prosedur Penagihan Penjualan Regular Pada PT. Latinusa, Tbk”. Serang : Fakultas Ekonomi dan Bisnis Universitas Sultan Ageng Tirtayasa
Amalia.2018. “Evaluasi Pengendalian Internal Atas Penjualan Kredit dan Piutang Usaha Pada PT.Diblestari Djauhari’’. Universitas bhayangkara. Jakarta Raya.
Anggito, Albi, and Johan Setiawan.2018. “Metodologi Penelitian Kualititatif ”. Penerbit : CV Jejak (Jejak Publisher).
Budi, Indra, and Rizal Mulyadi.2013. "Sistem Rekapitulasi Dokumen Perundang Undangan Indonesia." Seminar Nasional Aplikasi Teknologi Informasi (SNATI). Vol. 1. No. 1.
Makbul, M.2021. "Metode Pengumpulan Data dan Instrumen Penelitian”. Mulyadi.2013. “Sistem Akuntansi”. Penerbit : Salemba Empat, Jakarta Mulyadi.2016. “Sistem Akuntansi”. Penerbit : Salemba Empat, Jakarta
Prabumulih.2018. “Prosedur Pembuatan Invoice Sebagai Sarana Penagihan”. Penerbit : PT. Elnusa Tbk, Jakarta.
Ramdhan, Muhammad.2021. “Metode Penelitian. Cipta Media Nusantara”. Sonjaya,S.2021. “Pengaruh Sistem Informasi Akuntansi Dan Pengendalian Internal Terhadap Pengendalian Piutang Pada PT. Makmur Mandiri Utama”. Bandung : Fakultas Ekonomi dan Bisnis STIE STAN. Suharsimi, Arikunto.2010. “Metode peneltian’’ Penerbit : Rineka Cipta., Jakarta.
Ulya, Amaliyah.2019. “Tinjauan Atas Prosedur Penagihan Piutang Usaha PT.Trengginas Jaya Bandung”. Diss. Universitas Komputer Indonesia.
Wahyuni Cut.2011. “Analisis system pengendalian internal atas persewaan jasa angkutan transportasi armada trailer secara kredit dan penerimaan kas dari piutang usaha”. Skripsi. Universitas Indonesia Banking School. Jakarta.
Hart, L. (2017). How industry 4.0 will change accounting. Retrieved February 18, 2018, from https://www.journalofaccountancy.com/newsletters/2017/sep/industry-4-0-change-accounting.html
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2022 Chandra Prasadhita, Muhammad Nawawi, Alinda Rakhe Yulia Putri
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
This journal is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.