RUANG REFERENSI

Audit Operasional atas Bagian A/R Collector pada Bengkel Kalla Toyota Cabang Urip Sumoharjo

Reny Ritawaty Djafar

Abstrak :

Reny Ritawaty Djafar. Operational Audit on A/R Collector Division at Kalla Toyota Machine Shop Branch of Urip Sumoharjo (supervised by Sukriah Natsir S.E., M.Si., Ak dan Dr. Dahsan Hasan, S.H., M.H).
PT Hadji Kalla or known as Kalla Toyota is Authorized Main Dealer of Toyota with the operational activity consist of selling, service and spare part providing. One of the biggest machine shop located in Urip Sumoharjo street which delivered service in form of goods and services sales on credit to some costumers.
The objective of this operational audit is to find out whether the collection of account receivable on A/R Collector division has been carried out effectively and efficiently. The type of this research is field research which collecting data by interviewing, observationing, document analysing and questionnairing and also literature research which done by studying some books that related to the research problem.
Based on operational audit result at A/R Collector division, obtained some finding such us A/R Collector Division does not has job description, geminating task by A/R Collector employees, there still some account receivable from some costumer that haven’t paid off and also the company did not commit the deletion of account that are no longer collectible.