Sistem Pengendalian Intern Piutang PT Telekomunikasi Indonesia Yogyakarta

Oleh :
Agnes Kristina - F3309004 - Fak. Ekonomi dan Bisnis

PT Telekomunikasi Indonesia Yogyakarta held administrative credit billing procedure based on prevailing procedure, Standard Operating Procedure. By internal controlling system, the company will have effective and efficient credit billing and booking activity. In this study, the objective to be reached is to know the implementation of internal credit controlling system in PT Telekomunikasi Indonesia Yogyakarta. Based on evaluation results, system implementation and internal credit controlling system application in PT Telekomunikasi Indonesia Yogyakarta has been implemented in accordance with technical guidance in Standard Operating Procedure. It can be observed from function separation, authority distribution, well-ordered printed documents, and document-supported bookings. The conclusion of this study is that credit internal controlling system in PT Telekomunikasi Indonesia Yogyakarta has been well-implemented and in accordance with Standard Operating Procedure. From discussion, there are some recommendations expected to be considered by PT Telekomunikasi Indonesia Yogyakarta. The recommendations are the need of departments handling on receipt printing so that when invoice is printed and paid, it can be processed by other department. It is aimed for better credit billing control activity.