Implementasi dan Efektivitas Pengendalian Internal Piutang Usaha pada PT. Putera Rackindo Sejahtera di Surabaya

Account receivables is the first point for a company that orientation by profit, therefore the internal control of accounts receivable is an absolute thing to do. The purpose of this study was to analyze and find out how the effectiveness of the implementation of which has been running at PT. Putera Sejahtera Rackindo Surabaya. The method used is descriptive quantitative method is a method that describes the situation in the observations addressed by researchers, with a covered primary data and secondary data. Techniques of data collection by interview, observation and documentation, so that researchers can better understand the object being observed. Then clarified, analyzed, then interpreted so as to give a clear picture of the situation being investigated. With so researchers hope that the results of this study could be an update for PT. Putera Rackindo Sejahtera Surabaya and other parties regarding the accounts receivable control was good. Based on the researchers did research it can be concluded that the internal control of accounts receivable that have been implemented in PT. Putera Rackindo Sejahtera Surabaya has been running quite effective where management companies already apply the basic concepts and principles of account receivable internal control