Open AccessAUDIT MANAJEMEN ATAS PENGELOLAAN PIUTANG USAHA PADA PT. PELABUHAN INDONESIA IV (PERSERO) CABANG SAMARINDA
Author(s) -
Muhammad Adhani Adhitaqwan Mardiana dan Camelia Verahastuti
Publication year - 2020
Publication title -
dedikasi
Language(s) - English
Resource type - Journals
eISSN - 2528-0538
pISSN - 1412-6877
DOI - 10.31293/ddk.v21i2.5001
Subject(s) - accounts receivable , business , audit , business administration , operations management , service (business) , accounting , engineering , marketing
The purpose of this research is to know whether management audit implementation as financial function toward ship service accounts receivable management in PT. Pelabuhan Indonesia IV (Persero) Samarinda branch is effective. The analysis instrument was comparative method, this method was done by collecting and explaining non-numeric data (qualitative) and then it was compared with relevant theories to get result clarity which can be resulted as conclusion and suggestion. The result of the research analysis showed that management audit implementation as financial function toward ship service accounts receivable management in PT. Pelabuhan Indonesia IV (Persero) Samarinda branch was less effective. The conclusion of this research was there were some flaws in ship service accounts receivable management which needs to be fixed to improve company efficacy.