EVALUASI SISTEM INFORMASI AKUNTANSI FUNGSI PENJUALAN DAN PENERIMAAN KAS DAAM RANGKA MENJAMIN EFEKTIFITAS PENGENDALIAN INTERNAL PADA PT. KUTAI TIMBER INDONESIA PROBOLINGGO

Vinna Olivia

Abstract


Target of this research is to evaluate what is sale function accountancy information system and executed cash inflow PT. Kutai Timber Indonesia have walked efficiently.
Analyzer used to know execution of training to employees performance PT. Kutai Timber Indonesia sale function accounting information systems analysis and cash inflow cash credit and also having an effect on to internal operation company.
Result of analysis about sale function accountancy information system and cash inflow of cash sale less walk efficient because happened geminating of function between sales department and supply card shares, so that reporting of its accountancy information system less effective.
Result of analysis about sale function accountancy information system and cash inflow of credit sales also less walk efficiently because happened of duty between sales department and collecting agency, so that reporting of its accountancy information system less effective.
Pursuant to conclusion above, writer of implication can that management side shall make dissociation of authority and duty in organizational of cash inflow and sale to be created an correct operation and execution to sale function accountancy information system and cash inflow either through credit and cash company

 

Keyword : : Sistem Informasi Akuntansi, Efektivitas Pengendalian Internal

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/338/jiptummpp-gdl-s1-2009-vinnaolivi-16881-PENDAHUL-N.pdf


Keywords


Sistem Informasi Akuntansi; Efektivitas Pengendalian Internal