ANALISIS SISTEM PENGENDALIAN INTERN ATAS PENERIMAAN KAS DAN PENGELUARAN KAS PADA PERUM PEGADAIANCABANG GONDANG WETAN PASURUAN(Suatu Studi Pada Perum Pegadaian Kantor Cabang Gondang Wetan Kabupaten Pasuruan)
| Main Author: | APRIYANTO, DANI |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2009
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/856/1/ANALISIS_SISTEM_PENGENDALIAN_INTERN_ATAS_PENERIMAANKAS_DAN_PENGELUARAN_KAS_PADA_PERUM_PEGADAIANCABANG_GONDANG_WETAN_PASURUAN.pdf http://eprints.umm.ac.id/856/ |
Daftar Isi:
- The continued development of the business world today that while non-bank financial institutions such as pawnshops require an adequate control system for advanced pullback pawnshop is also determined by several factors one of which the reliability of these financial statements produced by the company. And in the financial statements named tesebut no assets Cash, cash is the most liquid assets, a single property which immediately converted into other property types are therefore often targeted cash fraud Formulation of the problem in this research is how a cash disbursement of cash receipts procedures adopted by the Branch Pawnshop Gondang Wetan Pasuruan and whether the system of internal control over cash receipts and cash disbursements in Pawnshop Gondang Wetan Pasuruan Branch has been applied effectively. The purpose of this study was to assess the implementation of the system of internal control over cash receipts and cash disbursements on Branch Pawnshop Gondang wetan Pasuruan, assess the effectiveness of internal control system in Gondang wetan Pawnshop Branch. With this research is expected to further consideration for the management of deficiencies that may occur in internal controls over cash receipts and payments that have been there. This research is a descriptive research with a focus of research in an effort to improve internal controls over cash receipts and cash disbursements included 1) the structure of the organization (job description). 2) The system authorization and recording procedures (identifying the system flowchart of cash receipts and cash penngeluaran. 3) Practice healthy. 4) Application of strict selection of employees in an effort to improve the quality and quantity of employees. Technique of data collecting conducted by observation supported by interviews, documentation is done by collecting data, such as archives or a copy of the organizational chart and job description and operational activities on the Branches Pawnshop Gondang Wetan. Based on the research, the efforts made by the pawnshop to implement internal controls over cash receipts and disbursements of cash good is to abide by all authorization and recording procedures, perform tasks with the position in accordance with the existing organizational structure, increase the quality and quantity of Pawnshop Employee Branch gondang Wetan . The conclusion of this research is a system of controls over cash receipts and disbursements are good enough is evident with the implementation of all elements of internal control that includes organizational structure, authorization and recording procedures, the practice of healthy, competent and quality employees. Therefore Pawnshop Branch Gondang Wetan Pasuruan suggested the need for a clearer division of tasks and supervision of party internal supervisors regularly and continuously, and the need for additional personnel in order to avoid dual jabatan.Perlu a special section to the bank for cash contributions not happen any misuse of cash money in Gondang Branch Pawnshop Wetan Pasuruan.