Receivables are one of the assets for a company that must be protected and
secured, because they can affect the company's financial position. With the
development of the activities of a company, it is necessary to increase the ability
of management to control the company. The problem that arises in a company is
the collection of receivables that are past due. Because it can interfere with the
activities and operations of the company and also to protect the company's assets,
the company must control this. The purpose of writing this literature study is to
determine the effectiveness of internal control of receivable collection conducted
at a company to determine the extent of the role of the system in increasing the
effectiveness of receivable collection control. This can be seen from the
implementation of the accounts receivable collection system that supports the
implementation of adequate internal control for accounts receivable