EVALUASI SISTEM PENGENDALIAN INTERN PENERIMAAN DAN PENGELUARAN KAS SEBAGAI ALAT PENGENDALI KEUANGAN PT TANTULAR (Studi Kasus Pada PT Tantular Malang)

FIRMAN KURNIAWAN

Abstract


This research represent descriptive research qualitative PT. Tantular Malang with title " System Evaluation Internal Control Of Revenue And Expenditure Of Cash As A Means Of Monetary Controller ( Case Study PT. Tantular Malang)".
Conducted Research aim to for the systems analysis of internal control Procedure of PT Tantular. Result of this research expected can become input for the management PT. Tantular Malang about is important internal control system him and assist to solve problem related to system operation of procedure revenue and expenditure of cash.
To finish this research writer use descriptive research type Qualitative, by analysing organization chart of PT Tantular Malang in its relation with revenue and expenditure of cash, authority systems analysis and good procedure, healthy practice analysis, and analyse officer which competence.
Result of analysis indicate that organization chart of PT. Tantular Malang do geminating of position. System Authority and Procedure revenue and expenditure of cash have good but still in form of data current diagram. Healthy Practice have been done but for the giration of position not be done routinely. Officer which is competence felt by have enough fulfilled with many experience him had every employees
To be more complete and improve system internal control of revenue and expenditure of cash of PT. Tantular Malang, writer suggest to immediately to conduct position giration to avoid collutio or deviation

 

Keyword : sistem pengendalian intern, pengendali keuangan, evaluasi


Keywords


sistem pengendalian intern; pengendali keuangan; evaluasi