ANALISIS PENGENDALIAN INTERN ATAS SISTEM PENERIMAAN KAS DARI PENJUALAN TUNAI SPAREPART PADA PT PILAR PUTRA TEKNIK PALEMBANG
| Main Author: | FENI, JULIANTI |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2016
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| Subjects: | |
| Online Access: |
http://eprints.polsri.ac.id/3465/1/COVER%20BERISI.pdf http://eprints.polsri.ac.id/3465/2/BAB%201.pdf http://eprints.polsri.ac.id/3465/3/BAB%202.pdf http://eprints.polsri.ac.id/3465/4/BAB%203.pdf http://eprints.polsri.ac.id/3465/5/BAB%204.pdf http://eprints.polsri.ac.id/3465/6/BAB%205.pdf http://eprints.polsri.ac.id/3465/7/DAFTAR%20PUSTAKA.pdf http://eprints.polsri.ac.id/3465/ |
Daftar Isi:
- Analysis of Internal Control on Cash Receipt System from Cash Sales of Spare Partsin Pilar Putra Teknik Palembang Ltd Company. Feni Julianti, 2016 (xiii + 51 pages) Juliantifeni77@gmail.com The purpose of this final report is to know whether the internal control on cash receipt system from cash sales have been implemented. The result of interviews and questionnaires by the writer directly to company, writer found several problems including the implementation of the control environment is not adequate, the existenceduties concurrently between functions of cash sales and cash receipts. The implementation of risk assessment is not adequate because the company does not use cash register machine and computer based accounting. The information and communication is also not appliedadequately becausethe company does not use the document such as memorandum of sale numbered printed sequence. The monitoring element is also not applied adequately because this element is only done by the leader of the company. Based on these problems, the writers suggest the company should carry out the separation between the functions of cash sales and cash receipts, using cash register machine and computer based accounting to support the transaction of cash receipts from cash sales, using documents such as memorandum of sale with the numbered printed andestablish audit committee to warrant the achievement of audit.