APAKAH SISTEM PENGENDALIAN INTERN PENJUALAN DAN PENERIMAAN KAS MENJAMIN KEAMANAN HARTA PERUSAHAAN? (Studi Kasus pada PT. Pacific Lubritama Indonesia (PLI) di Bandar Lampung)
Abstract: This study aimed to
evaluate whether internal control is applied to the company was able to secure
the company's assets. While the usefulness of this research is as an input for
the interested parties, so that is a benchmark in determining further steps in particular
with regard to the provision of credit and internal control. Authors proposed hypothesis
is that the internal control system implemented by PT. Pacific Lubritama Indonesia
has not been able to secure company assets. The analysis showed that the
company has implemented the division of tasks and responsibilities between
workers with one another can each control, allow the small diversion and fraud.
So is the fault of consumer credit, particularly with respect to financial
problems or income can be reduced as small as possible. Analysis shows that the
system of internal control of credit to the company have not been adequate so
that the hypothesis that the internal control system implemented by PT. Pacific
Lubritama Indonesia has not been able to secure property and the company is
completely acceptable.
Keywords: Internal Control
System, Sales, Cash Receipts
Penulis: Syamsu Rizal, Ade Kurniawan,
Goenawan
Kode Jurnal: jpakuntansidd110086
