SULISTYANINGSIH, ANDRIYANI (2017) ANALISA PENERAPAN PENGENDALIAN INTERNAL ATAS BUKTI TRANSAKSI SIKLUS PENDAPATAN DAN PENERIMAAN KAS JASA KONSTRUKSI (Studi Kasus PT Siqma Beka). S1 thesis, Universitas Mercu Buana Bekasi.
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Abstract
ABSTRACT This research purpose to : (1) knowing about application procedure of income and cash receipt cycle, (2) knowing about staff organization whos involved in income and cash receipt cycel, (3) knowing about transactions evidence which involved in income and cash receipt cycle, (3) Doing analysis about application of internal control which happen in income and cash receipt cycle. Research method used are analysis description of quantitative data. The Data collection technique were conducted by observation analysis with questionnaire from each transactions evidence which involved in that income and receipt cash cycle. The purpose of transaction evidence observation is value how application of internal control by that cycle. Based on research result can be concluded that transactions evidence which used in income and receipt cash cycle are valid, but the application of internal control from that transaction evidence still deficient. Verification and Autorization of that transaction still less precise. The archive place of transaction evidence still inadequate. Keywords: Internal Control, Transaction Evidence, Income and Receipt Cash Cycle. ABSTRAK Penelitian ini bertujuan untuk: (1) Mengetahui prosedur penerapan transaksi pendapatan jasa sampai pada penerimaan kas, (2) Mengetahui fungsifungsi yang terlibat pada siklus pendapatan dan penerimaan jasa, (3) Mengetahui bukti-bukti transaksi yang digunakan dalam siklus pendapatan dan penerimaan kas, (4) Melakukan analisa atas penerapan pengendalian internal yang terjadi pada siklus pendapatan dan penerimaan kas tersebut. Metode penelitian yang digunakan adalah deskriptif dengan analisa data kuantitatif. Teknik pengumpulan data dilakukan dengan melakukan analisa pengamatan dengan menggunakan kuisioner pada masing-masing bukti transaksi yang terlibat pada siklus pendapatan dan penerimaan kas tersebut. Bukti transaksi diamati untuk dinilai bagaimana penerapan pengendalian internalnya pada siklus tersebut. Berdasarkan hasil penelitian dapat disimpulkan bahwa bukti transaksi yang digunakan dalam siklus pendapatan dan penerimaan kas sudah valid, namun penerapan pengendalian internal atas bukti transaksi masih kurang efektif. Verifikasi dan otorisasi atas transaksi yang kurang tepat serta tempat pengarsipan bukti transaksi yang masih belum memadai. Kata Kunci: Pengendalian Internal, Bukti Transaksi, Siklus Pendapatan dan Penerimaan Kas.
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK 17 048 |
| NIM/NIDN Creators: | 43215310038 |
| Uncontrolled Keywords: | Kata Kunci: Pengendalian Internal, Bukti Transaksi, Siklus Pendapatan dan Penerimaan Kas. |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | siti maisyaroh |
| Date Deposited: | 05 Jul 2022 08:28 |
| Last Modified: | 05 Jul 2022 08:28 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/64515 |
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