Evaluasi Struktur Pengendalian Intern atas Siklus Penjualan dan Penerimaan Kas pada PT. Jasa Harapan Barat
The purpose of this study was to determine whether structure cycle of internal control over sales and cash receipts that were applied by PT Jasa Harapan Barat hopes have been effective.Type of research is descriptive research that uses primary data such as results of interviews with the company and secondary data such as organizational structure and documents relating to internal control structure of sales and cash receipts. Data collection techniques used were interview techniques, observation, and literature. Data analysis methods used were descriptive and comparative methods.The results showed that the internal control structure over cash receipts and sales cycle applied by PT Jasa Harapan Barat expectancy has not been effective. This is because in the implementation of the internal control structure of sales and cash receipts still met the dual task performed by the sales function and also the absence of the accounting departement, the credit departement, and the billing in this system. The company also has not used the documents and accounting records are adequate. The authors suggest that the company set up the accounting departement, the credit departement, and the billing of its own. Companies are also advised to use the documents and accounting records sufficient to support sales activities and its cash receipts.
Year of publication: |
2011-04-14
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Authors: | Simatupang, Khairani Efendi |
Other Persons: | Yasin, Wahidin (contributor) |
Subject: | Evaluasi | Struktur Pengendalian Intern | Penjualan | Penerimaan kas |
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freely available