Analisis dan Pengujian Substantif Terhadap Piutang Usaham Pada CV Bintang Mas Jaya Prima Samarinda --

The purpose of the final project is to know whether the procedure record keeping of account receivable has presented expendienty and fair as according to financial accounting standar (SAK). In collecting the data, the writer did some documentation and interview. The instrument that writer used in this final project is substantive inspection of accounts receivable program by sukrisno agoes, in his book “auditing”. Based on the result of a study of the financial statements of CV Bintang Mas Jaya Prima Samarinda, it had been found that no material arrors in the calculation and recording of accounts receivable balance . balance account receivable of PT Bintang Mas Jaya Prima equal to Rp. 4.927.383.990,- while balance per year audit Rp. 4.927.383.990,- .but it had been discovered that CV Bintang Mas Jaya Prima does not calculate allowance for bad debts so that in the financial report does not appear the persentation of allowance for bad debts and the one being presented is the amount of bruto accounts receivable