Analisis Pengendalian Internal Terhadap Piutang Usaha Di Fox Hotel Pekanbaru

This study explains the analysis of internal control over accounts receivable at Fox Hotel Pekanbaru using the COSO concept. This study was conducted in September 2022 - May 2023 with the aim of examining how the implementation of the internal control system for accounts receivable. In this study, the method used was quantitative descriptive, the research population was 8 accounting staff, the research sample was accounting staff who had special criteria in this case. And data collection techniques were nonparticipant observation and document study. The results of the study are that the implementation of the internal control system for accounts receivable has been effective, as evidenced by the five components of the COSO concept that have been studied being implemented properly and in a directed manner.