EVALUASI SISTEM PENGENDALIAN INTERN PENERIMAAN KAS TERHADAP PENJUALAN TUNAI PADA KOPERASI KARYAWAN PT ANABATIC TECHNOLOGIES TBK

Abstract

Abstract

Accounting, faculty of economics, Universitas Pamulang, Tangerang Selatan, Banten Indonesia. The purpose of this study is to 1) find out the relevance of cash receipts procedures at cash sales at Anabatic Employee Cooperatives also compare every procedure that has been implemented and 2) find out what internal control efforts are most appropriate in guarding cash receipt procedures on cash sales at Anabatic Employee Cooperatives . Data collection techniques using observation, interviews, documentation. The results of this study found that the procedure most relevant to the existing factors is a cash receipt system directly via the application with some adjustments that must be made in order to create good procedures. Judging from the internal control efforts carried out, it can be concluded that: the internal control efforts carried out are still not good due to the absence of standard documents that are made to support the course of internal control and the lack of cooperative companies that go down the field to carry out internal control efforts.

Keywords: cash receipt procedures, cash sales