Management Accounting System, Internal Control of Credit Sales and Accounts Receivable Collections in Bakery Industry
SUMINI .
International Journal of Finance & Banking Studies · 2020 · Vol. 9 / Issue 3 · 105-111
Publication metrics
External links open provider records or DOI searches. Provider counts are not combined. Mendeley readership measures saves, not citations.
Dimensions
Live provider badge. If unavailable, use the Dimensions link above.
Observed 21 Oct 2026, 00:21 UTC
Observed 21 Oct 2026 00:22 UTC
OpenAlex and Mendeley observations refresh on article visits, at most once per 24 hours. Unavailable data is not zero. Google Scholar opens a DOI search.
Citations received by this article, grouped by the year of the citing work. Crossref and OpenAlex lifetime totals remain separate in Publication metrics.
2017–2026 Annual history last updated:
Citations received
OpenAlex · year of the citing work
Hover over a year or focus the chart and use arrow keys to inspect values.
2017–2026 annual-history window. 2026 is year to date. Unknown years have gaps.
View data & coverage
2026 is incomplete. Within a successfully fetched ten-year window, omitted years mean zero. Years beyond a saved observation’s window remain unknown (—). Older citations are excluded, so this chart’s sum may differ from the OpenAlex lifetime total. The date above belongs to this annual history; an unsuccessful refresh keeps the previous observation.
Abstract
This study aims to analyze the management accounting system, internal control of credit sales and accounts receivable collections in bakery industry. The novelty of this paper is to find out the results of bakery industy by considering a specific topic of financial issues. Every company has a role in the provision of credit problems but one of the most efficient ways for increasing sales is the provision of credit. However, basically credit sales have considerable customer risks who are not supposed to pay on accounts or customer who are not willing to pay for some reasons. To minimize these risks regarding the provision of credit, the company manager must be careful in selecting prospective customer before approving credit sales. This bakery industry is a company engaged in production and sales of bread and pastries. Based on research conducted by the author, the author asked the question whether the procedure of credit sales of accounts receivable collection has implemented internal control or not. The research method used is a library at the research field. Based on the result of this study, it concluded that the company sales of the applicable credit are in considerable amount, but the accounts receivable collection still has a few weaknesses which allow overdue customers to proceed the purchase orders. It is preferably to customers who have an overdue to be given limitation in ordering goods.
Keywords: {'name': 'Credit Sales; Account Receivable Collection; Financial Management; Industry Application'}
Authors & affiliations
SUMINI .
Affiliation not supplied
Deposited references
Supplied references, not a list of publications citing this article.
Agoes, Soekrisno. 2004. Auditing. Penerbit Fakultas Ekonomi Universitas Indonesia. Jakarta 2004. Auditing (Pemeriksaan Akuntan Oleh Kantor Akuntan Publik). Edisi Ketiga. Jakarta: Fakultas Ekonomi Universitas Indonesia
Agustus 2014. Kredit (Keuangan). Retrieved from http://id.wikipedia.org/wiki/Kredit_(keuangan)
April 2014. Pengendalian Intern. Retrieved from http://id.wikipedia.org/wiki/Pengendalian intern (Juni 2014)
Arens, Alvin A. dan Loebbeche James. 2003. Auditing. Buku Satu. Edisi Indonesia. Jakarta: Salemba Empat
Ikatan Akuntansi Indonesia. 2004. Standar Akuntansi Keuangan. Penerbita: Salemba Empat, Jakarta
Januari 2013. Struktur Pengendalian Intern .Retrieved from http://apaajajdah.blogspot.com/2013/01/ struktur-pengendalian-intern.html
Kieso, Weygandt, Warfield. 2013. Intermediate Accounting. 15th edition. John Wiley & Sons. Wiley Publisher. USA
Mulyadi.2001. Sistem Akuntansi. Edisi Ketiga. Jakarta: Salemba Empat
Purwanto, Jamal. Juni 2011. Penjualan Kredit Energi Listrik. Retrieved from http://jamalpurwanto.blogspot.com/2011/06/bab-ii.html
Warren S.Carl, James M Reeve et.al. 2013. Financial & Managerial Accounting. South-Western, CENGAGE Learning. USA