EVALUASI SISTEM DAN PROSEDUR PENERIMAAN DAN PENGELUARAN KAS SEBAGAI UPAYA MENINGKATKAN PENGENDALIAN INTERN PADA PT. PG KREBET BARU MALANG
| Main Author: | N, FITRIYANA JULIYANTI |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2008
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/5541/1/EVALUASI_SISTEM_DAN_PROSEDUR_PENERIMAAN_DAN_PENGELUARAN_KAS_SEBAGAI_UPAYA_MENINGKATKAN_PENGENDALIAN_INTERN_PADA_PT.pdf http://eprints.umm.ac.id/5541/ |
Daftar Isi:
- This study is done in PT. PG Krebet Baru Malang lies in Jl. Raya Krebet Bululawang Kabupaten Malang. In this study the writer uses a study case entitled ” The evaluation system and income and the cash expenditure procedure as one of the ways to increase the internal control on PT. PG Krebet Baru Malang ”. This study aims at finding out how the acceptance and procedural system of income and cash expenditure cash PT. PG Krebet Baru Malang and finding out whether or not this system is carried out effectively by PT. PG Krebet Baru Malang as one of the ways to increase its internal control. The data source in this study is using secondary data in which gotten directly from the source in the form of analyzed data. The data used is quantitative data in the form of description and information described in the form of numbers consisting of the organizational structure and the chart cycle included in the income and cash expenditure The data from the data source can be used to identify the organizational structure based on their job description and analyze the structur of its income and expenditure. The result of the study show that the system and the procedure of PT. PG Krebet Baru Malang cannot be said effectively to improve its internal control on its income and expenditure. This can be seen from the doubled job description done by financial division. Furthermore, it can be seen from the unnecessary division as What we can find on data entry process. Based on the conclusion of the above analysis, it can be said that the task done by financial section is not effective enough and it can be done by accounting one so that there will be no doubled task done by financial division. The data entry division can be combined with accounting division. This is done due to the fact that the task done by entry data division is not effective enough and it can be done by accounting division.