ANALISIS SISTEM PENGENDALIAN INTERN ATAS PENJUALAN DAN PENERIMAAN KAS PADA PT. PLN (PERSERO) UNIT BISNIS DISTRIBUSI JATIM AREA PELAYANAN MALANG

YUDI PRADITIAWAN

Abstract


Information these days it?s role of vital importance and inseparable the than human life and also organization. Correct information on schedule, relevant and accurate represent factors which is the necessary for company. Its important information in organization represents organizer of duty for of equal storey; level or coat in organizational management. With existence of complete information, hence uncertainty to action to be taken by deductible company. To yield the information required by information system of accountancy which can be pledged in ready of information that is needed. With existence of good information system, hence the existing deviation in deductible company and decreased it existing of deviation hence will improve internal control company.

As for internal control of exist in PT. PLN ( Persero) of Unit of Business of Distribution of Jatim Area of Malang Service, special sale with cash inflow, is :
1. Internal control for confession revenue/receivable
2. Internal control for acceptance of payment of electrics account
3. Internal control for acceptance of payment of account of arrears electrics
4. Internal control for doubtfully account operation.
5. Internal control for hesitating receivable writes off.
6. Internal control for transferring fund receipt.

While from research and analysis which have been done to be obtained by a the following pickings
- Kindliness of System of sale and cash inflow which during the time have been applied is:
1. Existence 6 operation that is: internal control for confession revenue/receivable, acceptance of payment of electrics account, back payment acceptance, doubtfully account operation, hesitating receivable writes off and transfer fund receipt
- Feebleness of System of sale and cash inflow at PT. PLN ( Persero) Malang
1. Reconciliation done by related/relevant function that is accounting function with financial function, where of high-risk once happened by the deviation
2. Inexistence two petty cash for the expenditure which relative minimize
3. Cashier doesn?t have transaction as archives, the practice less nicely.
From feebleness of above writer have a bit of suggestion where reconciliation better done by function apart, so that do not the happening of deviation process. And the petty cash fund better use system of impressive and cashier.

 

Keyword : PENGENDALIAN INTERN; PENJUALAN

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/26/jiptummpp-gdl-s1-2004-yudipradit-1276-Pendahul-n.pdf


Keywords


PENGENDALIAN INTERN; PENJUALAN