ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PENERIMAAN DAN PENGELUARAN KAS PADA CV. SAPUTRA KARYA MALANG
| Main Author: | Nanik, Farida |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2014
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14474/ |
Daftar Isi:
- As the development of a company is always faced with a risk and problems. Where the company is required to manage the company well and controlling the right to property. Given such control then there must be a good control of the management, so that the company's operating activities can be carried out effectively and efficiently. Cash is a company's most important assets and most smoothly owned by the company. The purpose of this study was to describe the implementation system of internal control over cash receipts and disbursements on the CV. Saputra work Malang and evaluate possible weaknesses of the implementation of internal control systems, as well as providing advice in solving the existing problems. This research is a descriptive study, which describes the system of internal controls and procedures for cash receipts and expenditures. The analysis used, namely organizational structure that separates strictly functional responsibilities, systems and procedures authorized recording of receipts and cash disbursements, healthy practice in carrying out the duties and functions of each unit of the organization, the quality of employees in accordance with their responsibilities. The results showed that the system of internal control over cash receipts and disbursements in part is appropriate and some not in accordance with the elements of the internal control system, and there are still some weaknesses, cash receipts in 2012 was not effective, whereas in 2013 have been effective, spending cash in 2012 and in 2013 have been effective, but no cash yet it is evident that efficient cash turnover from 2012 to 2013 has decreased. Based on the above conclusions, the authors suggest the need for separation of duties between the functions of accounting and finance functions, establish a petty cash fund for miscellaneous expenses in order to protect the wealth of the company and ensure that the transaction is carried out with the aim, the document to be numbered copies printed and made corresponding parts involved with the activities that can be accountable, doing spot checks in order to encourage employees to carry out their duties in accordance with established rules, cash turnover should be enhanced by reviewing cash management are unemployed so hopefully in the next period can be an efficient cash management.