SISTEM AKUNTANSI INTERNAL CONTROL ATAS PIUTANG FPD (1-6) (STUDI KASUS PT. COLUMBUS MULTI SARANA) CABANG CIREBON

PT.Columbus Multi Sarana is a multinational company engaged in the financing of electronic and furniture products. In terms of managing consumer receivables, PT.Columbus Multi Sarana carries out strict internal control by empowering competent employees in their respective fields. The purpose of this study was to analyze the internal control accounting system for accounts receivable. The receivables that the author discusses specifically for installments 1 to 6, better known as FPD 1-6 (First Payment Default). The author uses a descriptive research method, which is a method that describes the characteristics of the research population or the phenomenon under study, where the main focus is the object under study. The results of the research conducted by the author is where the internal control of receivables (especially FPD 1-6) at PT.Columbus Multi Sarana Cirebon Branch has been carried out since an early age, so that the consumer payment pattern is formed from the initial installment (FPD 1-6). As a result, consumers are accustomed to making credit installment payments according to the due date and on time. This tight control of receivables from the outset can result in the risk of bad credit being minimized.