Evaluasi Pengendalian Intern Kas terhadap Prosedur Pengeluaran Kas Pada PT Relax Living
| Main Authors: | Sukmana Wibawa, ., Masrul Huda, . |
|---|---|
| Format: | Article PeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
Universitas Pamulang
|
| Subjects: | |
| Online Access: |
http://eprints.unpam.ac.id/390/1/JIA%20VOL.2%20%20NO.2.Author%20I.pdf http://eprints.unpam.ac.id/390/ |
Daftar Isi:
- This study aims to evaluate the system on a cash disbursement PT.Relax Living implemented over the years has implemented adequate or not. The sample in this study is a proof of cash out during the period 1 January - 31 December 2010 and proof cash out during the period 1 January – 31 December 2011 Samples of this study is 60 proof cash out of a population of 279 proof cash out in 2010 and 526 proof of cash out of a population of 526 pieces of evidence cash out in 2011. Data collected by the method of documentation and observation. Analysis used qualitative and quantitative methods, by comparing theory with practice that actually happened, as well as a test of the documents associated with attributes sampling model stop or go sampling. The results of the qualitative analysis of the scale guttman skoring results show that the operating system has sufficient cash interns and cash disbursement procedures were adequate. While quantitative analysis with a test operation using methods organizations from Stop-Go Sampling obtained findings that AUPL DUPL 5% to 5% of berari AUPL = DUPL until it can be concluded that the company's internal control system effectively. Key Words: Intern Handling Cash, Cash Withdrawal Procedure.