ANALISIS SISTEM PENGENDALIAN INTERN PENJUALAN DAN PENERIMAAN KAS PADA PT GLUTERA INDONESIA
| Main Author: | Galuvi, Aulia Nurjanah |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
|
| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/47078/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/47078/2/BAB%20I.pdf http://eprints.umm.ac.id/47078/3/BAB%20II.pdf http://eprints.umm.ac.id/47078/4/BAB%20III.pdf http://eprints.umm.ac.id/47078/5/BAB%20IV.pdf http://eprints.umm.ac.id/47078/6/BAB%20V.pdf http://eprints.umm.ac.id/47078/7/LAMPIRAN.pdf http://eprints.umm.ac.id/47078/ |
Daftar Isi:
- This study aims to analyze the sales internal control system and cash receipts at PT Glutera Indonesia. The type of research used is descriptive research with a case study approach. Sources of data used in this study are primary data sources and secondary data sources where the primary data source is obtained from interviews with the portion of the survey, warehouse bookkeeping staff and warehouse management while secondary data sources are obtained from company data or documents. Based on the results of the analysis, there are still weaknesses in the internal sales control system and cash receipts. Among them are there are still multiple functions in cash and accounting, there are documents in the authorization system that are not in accordance with its authority, there is no rotation of positions in each of its functions, there are still employees who are not in line with the position. Judging from the results of the analysis, the company should improve these findings so that fraud, embezzlement and fraud can be minimized.