ANALISIS EVALUASI SISTEM PENGENDALIAN INTERNAL DALAM SIKLUS PENERIMAAN KAS PADA PT. “X” SURABAYA

Sri Alam Setya Kusprianti

Abstract


This research was done to know how effective the operation sistem which
was already applied at PT.”X”. It used the descriptive qualitative
research method. This observation data is about internal operation
sistem activity that is applied at PT.”X”. Accounting information sistem
is a component which shall be applied in an industry. It has a close
relationship with internal operation sistem. Accounting information
sistem that was used by PT.”X” is cash acceptance cycle. It is known that
cash was an activa which has a liquid characteristic, so then it is easier
to do some frauds. Internal operation sistem was used to minimalize it.
Based on data analysis, internal operation sistem has already been
applied effectively at PT.”X”. It is proved by a good proper internal
operation elements that were applied there and separation of tasks that
has been done to minimalize frauds.
Keyword: internal operation sistem, cash acceptance cycle

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