ANALISIS SISTEM PENGENDALIAN INTERN PADA PROSEDUR PENJUALAN TUNAI DAN PENERIMAAN KAS Studi Pada PT. Dwi Bangun Perkasa Putra (Graha Bangunan Blitar)
| Main Author: | Ares, Sriyatun |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2014
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14997/ |
Daftar Isi:
- This research is a descriptive study titled "Analysis of Internal Control System On Sale Procedures Cash And Cash Receipts Study on PT. Build Dwi Putra Perkasa (Graha Building Blitar)". The purpose of this study is to describe the implementation and effectiveness of the internal control system on cash sales procedures and cash receipts are applied byPT . Build Dwi Putra Perkasa (Graha Building Blitar). This research was conducted in PT . Build Dwi Putra Perkasa (Graha Building Blitar), 238 Fir Street, Tlumpu-Blitar, East Java. Data and Sources of data used in this study include data received from companies such as organizational structure, personnel employees, systems and procedures for cash receipts, cash sales as well flowchart of the second part of the flow system, forms and documents in the control system and report cash sales. While the Data Collection Techniques in this study using documentation and interview techniques. The analysis showed that the reports cash sales and cash receipts PT. Build Dwi Putra Perkasa (Graha Building Blitar) based on the analysis of the level of sales and cash receipts each month has increased, especially in March of Rp.4.437.253.680, Rp.4.914.532.964 June, July Rp.5.127.212.110, December Rp.4141997719 it is influenced by the amount of demand, increased consumer and leading up to the big day. Despite the decline in sales in January and February Rp.3.073.909.225 Rp .3291494433. With a percentage rating of the effectiveness of internal control system on cash sales procedures and cash receipts PT. Build Dwi Putra Perkasa (Graha Building Blitar), namely the effectiveness of sales reached more than 100% this can be seen from the growing realization of output achieved compared with sales targets made. Based on the analysis, we can conclude the effectiveness of the internal control system on cash sales procedures and cash receipts PT. Build Dwi Putra Perkasa (Graha Building Blitar), has been effective.