ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PENERIMAAN DAN PENGELUARAN KAS PADA PT. SELECTA MALANG
| Main Author: | Karinah, Rita |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2012
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14663/ |
Daftar Isi:
- This thesis research conducted at PT. Selecta Malang titled INTERNAL CONTROL SYSTEM ANALYSIS OF REVENUES AND EXPENSES CASH IN. Selecta MALANG and this research is descriptive. Data collection techniques used in listing the documents and books relating to research, as well as direct communication with the staff of employees engaged in research, as well as data collected for the analysis is descriptive or qualitative mendiskriptifkan that clearly outlines the information-information obtained, where the discussion focused on the accounting information system cash receipts and disbursements and internal control applied to the PT. Selecta Malang. From research conducted, it is known history of the PT. Selecta Malang, organizational structure and job descriptions and forms used in the PT. Selecta Malang. The conclusion from the findings that the accounting information system of cash receipts and disbursements in the PT. Selecta Malang generally good. But in a system of cash receipts and cash disbursements system there is no function of the internal examination of the cash balances and cash disbursements in cash taken from the cash balance on hand cash register where the cash balance is derived from ticket sales and other income in cash. In addition to the cash receipts are not fully deposited into the bank the same day or next working day, but at the discretion of the Board of Directors. Based on the above conclusion it is expected that PT. Selecta Malang further optimize performance by setting up internal inspection functions to maintain cash balances in the company. PT. Selecta Malang also should establish a system of petty cash fund for the expenditure of cash in small amounts relative. In addition it should be in cash receipts, bank deposit to be done on the same day to minimize the occurrence of fraud against the cash balance.