EVALUASI SISTEM AKUNTANSI PENERIMAAN KAS PADA PT. ISKANDAR INDAH INDAH PRINTING TEXTIL

Kurniawanx, Haris (2011) EVALUASI SISTEM AKUNTANSI PENERIMAAN KAS PADA PT. ISKANDAR INDAH INDAH PRINTING TEXTIL. Other thesis, UNIVERSITAS SEBELAS MARET.

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    Abstract

    PT. Iskandar Indah Printing Textil is a company engaged in textile field. The activities of this company are producting the textile, buying and selling of textile on credit or cash. In doing the cash selling system, customer do the transaction directly by coming to the company and make payment. This kind of selling product is usually conducted in a small party. Meanwhile, in commiting credit selling system, they usually do this kind of selling product in bulk purchase and the payment is made by way of transferring money through a bank where the bank has been appointed by the company. In operating cash receipt, the company must give special attention because the cash is the most liquid assets and they are vulnerable to the theft, so there must be a good control. Hence, the procedures involved in the cash receipts should be in accordance with applicable provisions to avoid the misuse of cash. in evaluating the cash receipt system in the PT. Iskandar Indah Printing Textil, the author conducted research by observing and comparing the existing theory with the system used on the company. Based on data, the author argues that the prevailing system on cash receipt are good enough, where the relevant parts are performing their duties properly, the documents used are adequate and has received authorization from the authorities. Nevertheless, there are still some weaknesses such as, the document used not had the printed serial number yet, there has not been a good separation of function and no sales order. Based on these research, the authors suggest that PT. Iskandar Indah Printing Textil have to use a printed serial number document for easy reporting for accountability and support the creation of healthy practices in carrying out its duties and function of each organizational unit and will be easier if it will do kroscek inter-related. In addition, in conducting credit sales system, they also need to use mail order sales to prevent discrepancies in the ordering of goods between the sales function and customers and there should be an improvement in the separation of the function. Keywords : PT. Iskandar Indah Printing Textil, accounting information system, cash receipt system, cash sales system, credit sales system.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HB Economic Theory
    Divisions: Fakultas Ekonomi > D3 - Akuntansi
    Depositing User: Users 838 not found.
    Date Deposited: 18 Jul 2013 18:57
    Last Modified: 18 Jul 2013 18:57
    URI: https://eprints.uns.ac.id/id/eprint/6780

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