Increasing the Efficiency of Receivables Control Systems at PT. WCM Lampung

This research was conducted at PT. WCM Lampung. The company operates in the distribution of food products and non-food products. Even though there are procedures implemented internal control of trade receivables, receivables granting policies business, and the process of collecting business receivables, there are still receivables unreliable business. The research method used descriptive qualitative method. The object of this research is internal control system on receivables. From the research results it was concluded that the internal control of PT. WCM Lampung still has several weaknesses and obstacles. This company in the beginning used an internal control system, but the system changed become SAFI (System Accounting, Financing and Inventory). One of SAFI's roles is to supervise credit sales transactions. The payment terms set for consumers of PT. WCM Lampung is 3/14. n/75. In terms of collecting receivables that have been maturity, there are several obstacles. The obstacle faced by PT WCM Lampung is that input errors often occur and there is no formation of a receivables Collection Team to the customer.