ANALISIS PENGENDALIAN INTERN ATAS PROSEDURPENGELUARAN KAS PADAPT PILAR PUTRA TEKNIK PALEMBANG

Analysis of Internal Control on Cash Expenditures Procedures in Pilar Putra Teknik Palembang Ltd Company. Nurwahyuni Sari Lubis, 2016 (xii + 54 pages) sarilubis8810@gmail.com This final report aims to determine shether the system of internal control of cash disbursements company has applied adequately. Based on interviews and questionnaires conducted by the authors directly to companies, the authors found several problems which are still that a number of tasks performed by a section of found several problems which are still that a number of tasks performed by a section of gauze, the use of dokuments such as a letter of request cash the chech and proof cash out no serial number printed, and yet insure the cashier. Besides spending cash using checks that are used do not have a clear procedure for the check was only used by the course director. Based on these problems, the authors seuggest the company should implement separation of duties cashier, using the document request letter cash the check and proof cash out the serial number printed, insuring the cashier to guarantee reimbursement for losses incured as a result of irregularities commited by the cashier, as well as implementing procedures cash dispensing system using a chech well