EVALUASI SISTEM AKUNTANSI PENGELUARAN KAS DENGAN SISTEM PANJAR UNTUK UNIT SIMPAN PINJAM DAN UNIT USAHA TOKO PADA KOPERASI PEGAWAI PT.TELKOM (KOPEGTEL) SOLO

Fehidayaty, Anisha Desy (2011) EVALUASI SISTEM AKUNTANSI PENGELUARAN KAS DENGAN SISTEM PANJAR UNTUK UNIT SIMPAN PINJAM DAN UNIT USAHA TOKO PADA KOPERASI PEGAWAI PT.TELKOM (KOPEGTEL) SOLO. Other thesis, Universitas Sebelas Maret.

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    Abstract

    Koperasi Pegawai PT. Telkom (KOPEGTEL) Solo is an organization consisting of all employees and Pensioners PT Telkom Solo by running various activities for its members, namely telecommunications service unit, a unit of shops, a general trading unit, the unit installations, and units of Savings and Loans. Cash expenditures of special concern because cash is a liquid assets and simple fraud. The purpose of this study is to investigate and evaluate the accounting system of cash impress system for savings and loan units and business units and shops to know the strengths and weaknesses of the system. Based on research results, an accounting system with a system of cash advance for savings and loan units and shop units are good enough. In addition, the cooperative also has a separate organizational structure of each function. Documents used already made copies, printed serial numbered and has been authorized by the authorities. The accounting records used have shown the existence of the entire record was recorded properly. But the cash disbursement system there are still shortcomings that there is a section that runs the function that is not the authority. There is still an authorization document is not complete but have been recorded by the accounting / finance, and still there is fraud or errors in performing the procedure. The authors provide recommendations to KOPEGTEL Solo to correct the deficiencies in the system. The recommendations, among others, should any part of performing their duties in accordance with its authority, check back a document that has not been authorized before the document is recorded. Should give strict punishment if there was cheating in carrying out the procedure. Keywords: Accounting Systems, Cash Expenditure

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
    Divisions: Fakultas Ekonomi > D3 - Akuntansi
    Depositing User: Devi Nurlita Sari
    Date Deposited: 25 Jul 2013 14:35
    Last Modified: 25 Jul 2013 14:35
    URI: http://eprints.uns.ac.id/id/eprint/9568

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