Analisis Sistem Dan Prosedur Penjualan Dan Penerimaan Kas Dalam Upaya Meningkatkan Pengendalian Intern Perusahaan (Studi Kasus Pada PT Anugerah Cendrawasih Sakti Motor Malang)

Winda Kusuma Wardani

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(Bahasa Indonesia, 9 pages)

Abstract

The purpose of this study is to understanding the systems and procedures of sales and cash receipts and to understanding the systems and procedures of sales and cash receipts to support of efforts to improve internal control in PT Anugerah Cendrawasih Sakti Motor Malang. This research is a descriptive qualitative approach. Data obtained from secondary data. The techniques of data collection used the documentation. Data analysis is systems and procedures of sales and cash receipts and internal control aspects in PT Anugerah Cendrawasih Sakti Motor Malang. The results indicated that there is combination of financial functions and purchasing function, the tax function is not included in draft the organization structure, the implementation of sales activities do by a separate function or ungroup in sales section, and double function in the administrative functions with the cashier function.

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Jurnal Administrasi Bisnis S1 Universitas Brawijaya

Jurnal Administrasi Bisnis S1 Universitas Brawijaya merupakan jurnal ilmiah yang memuat artikel b... see more