Evaluasi sistem akuntansi penerimaan kas dari pendapatan jasa pelayanan bea pengiriman wesel pos studi kasus di PT. POS Indonesia (persero) Surakarta

Oleh :
Dinar Saputri - F3306002 - Fak. Ekonomi dan Bisnis

ABSTRAK PT. Pos Indonesia (Persero) Surakarta is a state-owned enterprise (BUMN) operating in services sector of communication, financial and logistic. One of main income/advantages PT. Pos Indonesia (Persero) Surakarta obtains is the cash revenue from the cost service income of post money order delivery. The management of cash revenue from the cost service income of post money order delivery needs the establishment of a revenue cash accounting system with an effective internal control recalling that the cash is the most liquid smooth asset and easy to be transferred and cannot be proven for its ownership so that the cash is very easily to be misused. This research aims to find out how is the application of cash revenue system of cost service income of post money order delivery as a study case in PT. Pos Indonesia (Persero) Surakarta. In order to achieve such objective, I conducted an evaluation on the cash revenue system of cost service income of post money order delivery using several techniques of collecting data of research such as observation, interview to the parties relating to the research object, and documentation. Based on research and evaluation, it can be found the weaknesses and strength of the system for receiving cash income from the customs services of postal money orders case study in PT. Pos Indonesia (Persero) Surakarta. The weakness includes: there is double duty, the document used does not have a copy of the authorization and sale transaction services to be less postal money orders. Meanwhile the strength includes: handling cash transactions from the beginning of the reception until the end is not done by the one/only one employee. The conclusions taken from the research and evaluation is that the system for receiving cash income from the customs services of postal money orders have been implemented in PT. Pos Indonesia (Persero) Surakarta is effective enough, although there are still some weaknesses in the implementation of procedures by the relevant transaction on the receipt of cash. Then I proposes some suggestion to improve the internal control system in the receipt of cash income from the customs services of postal money orders at PT. Pos Indonesia (Persero) Surakarta, that the accounting functions of the accounting officer should be held no double duty officer cashier, company must pay more attention about copies the document and authorize of the sale transaction services. Keyword : system, prosedur the receipt of cash