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EVALUASI SISTEM PENGENDALIAN INTERNAL TERHADAP PENJUALAN TUNAI (Studi pada CV. Bi-Ensi Fesyenindo Area Malang)

Negara, Candra Cakra (2014) EVALUASI SISTEM PENGENDALIAN INTERNAL TERHADAP PENJUALAN TUNAI (Studi pada CV. Bi-Ensi Fesyenindo Area Malang). Other thesis, University of Muhammadiyah Malang.

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Abstract

Research entitled "Internal Control Systems Against Cash Sales" which is performed on CV Bi - Ensi Fesyenindo Malang area aims to describe the implementation of the system of internal controls over cash sales at CV Bi-Ensi Fesyenindo Malang area and provide recommendations for management . Background of research this is how the control system intern at a company in the field of trade especially for cash sales. system of internal control is very important because it aims to manage its business effectively and efficiently in order to maintain the viability of its business and ultimately corporate objectives can be achieved in accordance with the initial planning of the company. theory put forward including the understanding of internal control systems, internal control systems fingsi, elements of the internal control system, a characteristic system of internal control, understanding cash sales, cash sales functions, and system of internal controls over cash sales. The research method used is descriptive research, Descriptive research purposes in order to assist in finding the problems, solutions and recommendations for procedures to add cash sales. From the research it can be concluded in terms of the components of the organizational structure is good enough, it can be seen from a very clear separation of functions, procedures empowerment, physical surveillance and internal audit firm that was run in accordance with the system, from kompunen systems and procedures are reasonably well because the authority and bookkeeping procedures have been done properly useful for monitoring adequate accounting to income and expenses, of the components of a healthy practice already well as the serial number printed, cash receipts are deposited directly into the bank , all the operations are not carried out by one function alone, conducted surprise checks by the supervisor, there is a time limit in the perpetration of reporting and accountability audit by internal and external auditors, and of the components of skilled employees has been going pretty well, by looking at the ability to carry out the powers and responsibilities given to them, and lack the training, education and experience are sufficient. Advice given is must still be done to control the implementation of the surveillance system of internal controls over sales. Performance of the coordinator is very influential in the work environment. Besides the need for an appeal to provide better service to consumers and penalties for employees if they want to cheat. To control the operational processes necessary to work additional CCTV monitor, because it is very useful to monitor the activities occurring during operating hours, and in the event of fraud or matters relating to crime can be easily identified by looking at the activity at the time of the incident. Besides, it also needs the goods sensors to reduce fraud occurring both within the company's internal and external.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 22 Jan 2015 03:03
Last Modified: 22 Jan 2015 03:03
URI : http://eprints.umm.ac.id/id/eprint/15003

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