ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PENJUALAN DAN PENERIMAAN KAS PADA CV JAWARA MAKMUR ABADI

This research aims to describe internal control system of sales and cash receipt of CV Jawara Makmur Abadi, one of UMKM in Batu city. This research is a descriptive research with qualitative approach. The data sources that used in this research are primary data and secondary data. The data collected by interview and documentation. The result of this research is internal control system of sales and cash receipt of CV Jawara Makmur Abadi is not fully systematic yet. In sales and cash receipt system there are still some parts that take many functions and the job description that is not complete, there is no routine check, there is no insurance for the collector and cash in the process, and inadequate number of employees. To make the internal control system more effective, the CV needs to repair the job description, add the documents and function authorization, and routine check