ANALISIS SISTEM PENGENDALIAN INTERN ATAS PENERIMAAN KAS PADA CV TRIPA DUTA NUSANTARA PALEMBANG

This final report discusses the system of internal control over cash receipts in CV Tripa Duta Nusantara Palembang intended to determine whether the internal control system of cash receipts in CV Tripa Duta Nusantara Palembang has been good. Author techniques of data collection by interview, observation and questionnaires. From the interviews, observations and questionnaires found problem is that a number assignment as accounting and parts of the screen that does the accounting for the transaction of cash sales that occur within the company and receive money from the sale is done by the finance department, in the system of authorization and recording procedures are still yet either, and has not been properly applying one of the elements of healthy practices, which is the amount of cash received is not directly paid to the bank but saved first in safes companies. Based on the analysis of the author, part of the screen and the accounting department is held by the finance department, the authorization system sales invoices and receipts made by the finance department, not directly depositing money in a bank account on the same day or the next working day and transfers the employee has not done well. Advice can be given as input that should be part of the company separate the functional responsibility firmly. The sales invoice should be approved by the marketing department and approved by the function receipt gauze. And the company should be depositing money from the sale of cash on the same day or the next working day to avoid the accumulation of money