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Abstract

Purpose: The purpose of this study is to investigate the implementation of a well-structured sales accounting information system in controlling company receivables at PT Tabi Anugerah Pharmindo.


Research Design and Methodology: The research design includes an analysis of the characteristics of the COSO internal control system applied in credit risk management. The research methodology involved data collection through interviews and observations of the company's sales and accounts receivable collection processes.


Findings and Discussion: The main findings of this study show that although the company has implemented appropriate control measures, challenges still exist especially in controlling receivables from government institutions and some pharmacies.


Implication: The implications of this study show the importance of integration between internal control mechanisms and sales accounting information systems to manage credit risk more effectively. Recommendations for further research include the development of a more integrated control model and research on the application of the latest technology in the management of company receivables.

Keywords

Sales Accounting Information System Internal Control Credit Risk Management COSO Model Receivables Management

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Saleh, E. N. A., Sutisman, E., & Kartim, K. (2024). Evaluation of Sales Accounting Information Systems in Improving the Effectiveness of Accounts Receivable Control. Advances in Applied Accounting Research, 2(3), 196–210. https://doi.org/10.60079/aaar.v2i3.314
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