Date: 20-01-2020 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS DALAM UPAYA MENINGKATKAN SISTEM PENGENDALIAN INTERN CV. MAJU JAYA, BLITAR

Detail
Author Setyo Rini
Category Akuntansi Manajemen dan SIA

Abstract

The purpose of this study was to determine how the accounting information system of cash receipts and disbursements of CV. Maju Jaya in an effort to improve the internal control system. The method used in this study is descriptive qualitative by using interview techniques to the leadership and financial administration, studying documents regarding cash receipts and disbursements, as well as making direct observations of cash receipt and expenditure procedures CV. Maju Jaya. The results obtained showed that in general the system of cash receipts and disbursements on the CV. Maju Jaya has supported internal control well, for example in the cash receipt system in accordance with existing procedures. only, there are some aspects that still do not support internal control, namely the company's operational standards that have not been written, there are still double positions, and there are still human resources that should not be needed.