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ANALISIS PENGENDALIAN INTERN TERHADAP KAS PADA CV. VARIA COLLECTION BLITAR

Authors
Publisher
Department of Accounting
Publication Date
Keywords
  • Sistem Pengendalian Inter
  • Kas
  • Struktur Organisasi

Abstract

The research that writer have done was the case-study at CV Varia Collection that titled ?Intern Controlling Analysis for Cash at CV Varia Collection Blitar?. The aims for this research is for testing the intern controlling system for cash, and for giving the solution of the problem that faced by CV Varia Collection, related with cash controlling system. This research was focused on the intern controlling system for cash revenue procedure and cash expenditure procedure for buying raw materials and payment. The result of this research showed that the current intern controlling system had not been yet appropriate with the principles of the intern controlling. It showed by the existence of double-occupation of this corporation, for its cash revenue procedure and expenditure procedure. This double-occupation, especially for cash controlling, was the main problem of this research. The existence of double-occupation in CV Varia Collection caused corporation cash revenue and its recording were just done by one people is that treasurer. The shortage of labor and leader?s overestimate of trust for just one staff is the main reason why the system of this corporation was not appropriate with the good system. Moreover, the low of monitoring for cash controlling system and labor performance will be another problem for this research. The low of monitoring from the leader will caused treasurer easy to do any deviations of corporation?s financial cash. The leader is just checking cash-report every afternoon, everyday. But when the cash transaction is in process, there is no one who monitored them. The performance of labor was also does not monitored directly by the leader due to she has another job. Hence, the monitoring was put on treasurer who also has double-job as a vice-leader and secretary. From the summary above, the writer gives several suggestions related those problems. It?s better for separating of function or occupation clearly followed by good monitoring from corporation. Moreover, it needs to build an intern monitoring for every single cash revenue and expenditure activity.

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