Sistem Dan Prosedur Akuntansi Penjualan Dan Penerimaan Kas Untuk Mendukung Pengendalian Intern (Studi Pada Gema Insani Press Distribusi Jawa Timur)

Sisca Eki Suwandi • Sri Mangesti Rahayu • Maria Goretti Wi Endang Np
Journal article Jurnal Administrasi Bisnis S1 Universitas Brawijaya • March 2016 Indonesia

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(Bahasa Indonesia, 9 pages)

Abstract

Accounting system sales and cash receipts are indispensable because it involves the livelihood of the company. This study examines the sales and cash receipt system to support the company's internal control. The study was conducted at Gema Insani Press Distribution of East Java, a company engaged in the field of publishing Islamic books. Activities sale of goods is done in three ways namely cash, credit and consignment. At Gema Insani Press Distribution of East Java there are still weaknesses in the system of sales and cash receipts as a result of their dual function, so it is not able to create a good corporate internal control. This study was conducted to determine and describe the systems and procedures of sales and cash receipts on Gema Insani Press Distribution of East Java and also provide an alternative suggestion systems and procedures for sales and cash receipts that support the internal control.

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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