ANALISIS PENGENDALIAN INTERN UNTUK MENINGKATKAN EFEKTIFITAS PENGELUARAN KAS PADA BAGIAN KEUANGAN SEKRETARIAT DAERAH KOTA BATU

Zainal Arifin

Abstract


This research carried out in secretary financial department of Batu city with tittle “analysis of accountant information system to increase cash management effective on secretary financial department of Batu city”.
This Research target is to know how execution of procedure and system expenditure of cash in the bearing of with internal control at Monetary Shares of Secretariat Area Town Stone, and to know do internal control system at expenditure of cash can walk better.
In this research, technique analyse data the used is by systems analysis and procedure expenditure of cash, analyse internal control at expenditure of cash and also analyse to organization chart what is employees quality as according to requirement.
Cash out on secretary financial department of Batu city is divided into two (2), there are direct expense and indirect expanse. Cash out includes some departments sub, there are: budget departments sub, treasure department sub and verification department sub and entry. Cash out on financial department uses check.
From the result of researches based on analysis into cash out are some problems; there are no support cash noted by cashier in every unit, no separated clearly between bank cash with small cash, and no wise in every unit related to use fit in financial with account code it self.
Based on the conclusion above, it can be implicated that secretary financial department of Batu city needs to do note support in every unit, to separate cash out with limited out everyday under Rp. 1.000.000,00, including small cash and to delay the financial drooped down unclearly.

 

Keyword : pengendalian intern; pengeluaran kas

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/25/jiptummpp-gdl-s1-2004-zainalarif-1243-pendahul-n.pdf


Keywords


pengendalian intern; pengeluaran kas