EVALUASI SISTEM PENGENDALIAN INTERN ATAS PENDAPATAN DAN PENERIMAAN KAS PADA HOTEL PURNAMA BATU
| Main Author: | YUNITA, NUNING PUSVA |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2008
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/7071/1/EVALUASI_SISTEM_PENGENDALIAN_INTERN_ATAS_PENDAPATAN_DAN_PENERIMAAN_KAS_PADA_HOTEL_PURNAMA_BATU.pdf http://eprints.umm.ac.id/7071/ |
Daftar Isi:
- This research representing case study at Hotel Purnama Batuwith title " Internal Control System Evaluation of Revenue and Cash Inflow at Hotel Purnama Batu". Target of this research is to know how internal control system of revenue and cash inflow at Hotel Full Purnama Batu and assessing effectiveness execution of internal control system of and revenue cash inflow by Hotel Purnama Batu. According with this research, hence internal control elements analysis. the used analysis is organization chart evaluation dissociating functional responsibility expressly, authority system evaluation and record-keeping procedure which protection giving enough at company estae, healthy practice evaluation in company and the last of capable employees in its area. Evaluation Internal Control System of Revenue and Cash Inflow at Hotel Purnama Batu most have been executed as according to good internal control principle. This matter can be seen from authorization system and record-keeping procedure giving haven enough at company estae, healthy activity practice in Hotel Purnama Batu and employees with quality and speak in its area. But still there are weakness at organization chart that is still found by geminating of duty by general cashier where besides doing duty make daily cash report at the same time save money and remit money to bank. Besides cash inflow procedure and sale at Hotel Purnama Batu not yet been supported with picture of flowchart good. Appropriate position giration of requirement at nite auditor and income auditor where both function replace other duty if is obstructive of duty. Not yet there are sudden inspection at estae properties of company for example amount of on file cash in cashier, limited to this only daily inspection which done at physical notes which enter from transaction. Pursuant to conclusion of research result, researcher require to give some suggestion that is for the geminating of duty at general cashier, this matter better be done by the division of description job where one people of general cashier undertake to do record-keeping of daily cash report and other general cashier undertake to remit to bank, authorization system and procedure record-keeping of cash inflow and sale dissociated by making schema groove flowchart. Of path of flowchart is proposed early with process acceptance of money of guest. Company head better have policy to perform a position giration periodical or according to schedule. Besides require to be done by sudden inspection at estae properties of company that is amount of on file cash in cashier, this matter is meant to avoid deviation.