ANALISIS ATAS PENERAPAN SISTEM PENGENDALIAN INTERN PENERIMAAN DAN PENGELUARAN KAS PADA KOPERASI KARYAWAN “HARAPAN SEJAHTERA” TULUNGAGUNG

Sari, Erni Yuwita (2007) ANALISIS ATAS PENERAPAN SISTEM PENGENDALIAN INTERN PENERIMAAN DAN PENGELUARAN KAS PADA KOPERASI KARYAWAN “HARAPAN SEJAHTERA” TULUNGAGUNG. Other thesis, University of Muhammadiyah Malang.

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Abstract

The research character of this study at koperasi karyawan “ Harapan Sejahtera” Tulungagung with the tittle “Analisis Atas Penerapan Sistem Pengendalian Intern Penerimaan Dan Pengeluaran Kas Pada Koperasi Karyawan „Harapan Sejahtera‟ Tulungagung”. The purpose of this research is to know what the interlal control system into transaction revenue and expenditure of cash at “Harapan Sejahtera” Tulungagung at the time had been work better. The data which is used in this research is data of secunder internal and primary data. Which in the form of company organization chart data. With the job description and also concerning with internal control system data into transaction revenue and expenditure of cash which is used in the process of financial system during the time. While in the collecting the data using interview and documentation. In analyzing the data the researcher used descriptive qualitative method with those steps are identifying company organization chart, analyzing record. Keeping procedure and authorization into transaction revenue and expenditure of cash, analyzing the quality of the employees with their responsibility, doing evaluation with the revenue flowchart system and expenditure of cash the last is compilation of alternative with revenue and expenditure of cash system. From this analysis which have done can know about the procedure of cash revenue in kopkar “ Harapan Sejahtera” Tulungagung have weakness which is have existence of double duty among cash revenue and administration part. With those problem so the deviation of the cash will easy to progressively. In the cash revenue system koperasi karyawan “ Harapan Sejahtera” Tulungagung doing transaction of cash expenditure. For big payment in the supplier still using cash money. This reason can open the opportunity for thief an also open high risk in make a deposit at bank. Based on the conclusion above, the writer can make implication that for avoid the existence in cash revenue part from member deposit, the procedure better if member deposit more save again. In this research the researcher suggests for the financial employee have and making a note the member deposit in the deposit book which have by financial part. So will get the equality between amount which have by the member and deposit book with financial part.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 21 Jun 2012 04:49
Last Modified: 21 Jun 2012 04:49
URI: http://eprints.umm.ac.id/id/eprint/8942

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