EVALUASI SISTEM PENGENDALIAN INTERN PENERIMAAN KAS PADA KOPERASI SIMPAN PINJAM SARANA ANEKA JASA CABANG WONOSARI KLATEN

Rohman, Khafid (2010) EVALUASI SISTEM PENGENDALIAN INTERN PENERIMAAN KAS PADA KOPERASI SIMPAN PINJAM SARANA ANEKA JASA CABANG WONOSARI KLATEN. Other thesis, Universitas Sebelas Maret Surakarta.

[img] PDF - Published Version
Download (440Kb)

    Abstract

    Koperasi simpan pinjam Sarana Aneka Jasa (KSP SAJ) branch Wonosari Klaten is one of the koperasi engaged in savings and loans to the public. Therefore, this koperasi can not be separated from cash revenues. Cash is the easiest asset to be misused, so it is necessary to an adequate system of internal control. These include the deposit of cash revenues from customers and deposit savings loan installments customers in Koperasi simpan pinjam Sarana Aneka Jasa (KSP SAJ) branch Wonosari Klaten. The evaluation was done on the second deposit that covers the elements of internal control system and accounting system of cash revenues. Both these deposits is the main cash revenues and most often occur in this koperasi. Based on the results of the evaluation system of internal control of cash revenues at Koperasi simpan pinjam Sarana Aneka Jasa (KSP SAJ) branch Wonosari Klaten found some strengths and weaknesses. These advantages include: a document that is used quite adequate, there are several related functions inside it, the separation of functions, records that are adequate, authorization system is good, and the existence of employee turnover with the other branches. In addition to these advantages, there are also several weaknesses, among others: there is double jobs, the document used is not printed serial numbered, there is a family element in the recruitment of employees, and the lack of internal oversight unit. Some of these weaknesses allow the diversion of cash assets at the Koperasi simpan pinjam Sarana Aneka Jasa (KSP SAJ) branch Wonosari Klaten. Based on the findings described above, it can be concluded that the implementation of internal control system of cash revenues at Koperasi simpan pinjam Sarana Aneka Jasa (KSP SAJ) branch Wonosari Klaten has been running well. But there are some things that still need to be repaired. Document should be used given a serial number printed, the recruitment of employees without any element of familiarity, to minimize the double jobs, the checking of the documents that are used actually performed by the head of the branch, and the existence of an internal oversight unit to monitor the implementation of internal control systems. Keyword : internal control system, cash revenues.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HB Economic Theory
    Divisions: Fakultas Ekonomi > D3 - Akuntansi
    Depositing User: Ahmad Santoso
    Date Deposited: 23 Jul 2013 21:03
    Last Modified: 23 Jul 2013 21:03
    URI: https://eprints.uns.ac.id/id/eprint/8612

    Actions (login required)

    View Item