Dampak sistem pengendalian internal terhadap penagihan piutang di Kota Bandung

Umam, Khaerul and Pratama, Angga Eka (2018) Dampak sistem pengendalian internal terhadap penagihan piutang di Kota Bandung. PUBLICA, 10 (2). pp. 65-72. ISSN 2715-9256

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Abstract

This research is in the background behind the problems of Bandung City, which for the past five years still have a reasonable opinion with exceptions, one of the reasons is the high level of accounts receivable at the Bandung City Financial and Asset Management Agency every year, and billing is less effective every year. receivables for leasing land and buildings in the city of Bandung. This study aims to determine the internal control system on the effectiveness of receivables collection in Bandung City BPKA and the magnitude of the influence of the dimensions of the internal control system on the effectiveness of receivables collection in Bandung City BPKA partially and simultaneously. The research used in this study is associative research with a quantitative approach because it aims to determine the effect of the internal control system on the effectiveness of accounts receivable collection at the Bandung City Financial and Asset Management Agency. Data collection uses literature studies, documentary studies and questionnaires on apparatus in Bandung City BPKA. Data analysis techniques are carried out using the correlation coefficient of determination, simple linear regression analysis and t (t-test).

Item Type: Article
Uncontrolled Keywords: Internal Control System; Effectiveness and Collection of Receivables
Subjects: Social Process
Public Finance
Public Finance > Fiscal Policy, Public Borrowing, Debt, Expenditure
Public Finance > Public Finance of Specific Localities
Public Administration
Public Administration > Public Administration in Specific Localities
Public Performances
Divisions: Fakultas Ilmu Sosial dan Ilmu Politik > Program Studi Administrasi Publik
Depositing User: mr khaerul umam
Date Deposited: 08 Feb 2023 07:09
Last Modified: 08 Feb 2023 07:09
URI: https://digilib.uinsgd.ac.id/id/eprint/64299

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