EVALUASI SISTEM PENGENDALIAN INTERNAL PENJUALAN TUNAI MP3 STUDI KASUS PADA CV VYTO GLOBAL MEDIA
| Main Authors: | , THRESHEA TARULI, , Drs. Irfan Nursasmito M. Si., Ak |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2013
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/124546/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=64699 |
Daftar Isi:
- Sales are important in the activities of company because sales are the main source of revenue. The company needs a good internal control to manage sales well and the company�s activities can be run in accordance with the existing systems and procedures. A sufficient sales in the internal control system so that the company can increase sales and profits can be increased too. Therefore, it is necessary to evaluate the internal control system of sales that will provide important information for the company to run its business. This study was conducted to evaluate the system of internal control over cash sales on the Master Partner Three CV Vyto Global Media. Internal control systems are classified into four elements by the AICPA organizational structure, authority system and recording procedures, healthy practices, and quality employees in accordance with their responsibilities. The result showed that the components of healthy practices and employees quality of CV From evaluation that have been conducted, the result that the company has implemented two of the four elements of internal control AICPA. Vyto Global Media already in the proper category. The result also show that in the organizational structure and delegation of authority and responsibility is in the category are not feasible