ANALISIS SISTEM PENGENDALIAN INTERN TERHADAP PENJUALAN DAN PENERIMAAN KAS PADA PT. WINGS SURYA JEMBER
| Main Author: | Wijayanti, Wahyu |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2007
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/8172/1/ANALISIS_SISTEM_PENGENDALIAN_INTERN_TERHADAPPENJUALAN_DAN_PENERIMAAN_KAS_PADAPT.pdf http://eprints.umm.ac.id/8172/ |
Daftar Isi:
- Research conducted a case study on PT. Wings Surya Jember with title "Against the Internal Control System Analysis of Sales and Receipts Cash In. Wings Surya Jember " The purpose of this study is to obtain directly on sales and cash receipts procedures that have been implemented and carried out by the company and to find out the extent to which the application of the system of internal control over procedures for sales and cash receipts in PT. Wings Surya Jember. Methods of analysis include: an analysis of the internal control system which consists of analysis of organizational structure, systems analysis and procedures for recording sales and cash receipts have been defined, the analysis of healthy practices, qualifications of a skilled workforce. Based on analysis of the internal control system, the authors propose in PT. Wings Surya Jember to perform the separation of functions or the cashier finance and accounting on the part of sales, additional copies of sales invoices to customers on cash sales, training and development particularly for outbound sales and more intensive supervision and authority of systems sales and cash receipts. From the conclusions above, the writer implies for PT. Wings Surya Jember form part of the accounting records of transactions and cashiers on duty as a recipient money, add a duplicate invoices on cash sales to customers, provide training and development particularly for the post of outbound sales and improve surveillance systems and procedures, authority, and authorization in the sales and revenue cash in order to create internal check between a section with another section.