Evaluasi sistem penerimaan kas dan pengeluaran kas pada percetakan persatuan

Oleh :
Erwin Aryo Nugroho - F.3306136 - Fak. Ekonomi dan Bisnis

ABSTRACT Persatuan Printing Company is a service company which operates in book and invitation printing sector. This company locates in the middle of Surakarta City, which is in Jl. KH. Ahmad Dahlan No. 21 Surakarta. For this research, the writer chooses the title of “The Evaluation of Cash Revenue and Cash Expenditure in Persatuan printing Company. The aim of this research is to evaluate how the procedure of cash revenue and cash expenditure is as well as to find out the advantage and disadvantage of the system being used. The accountancy system that is often called as an administration organization is a media used to organize or arrange, collect, and recapitulate the information related to the whole company’s transaction, in which the officials, company’s activity, materials, and machines can be integrated in such a way that in which the supervision can be done to the best. The result of this research is that there is no order evidence to the customer, with the absence of order evidence given for the customer it can cause error/mistake. There is a double function occurred between record-keeping function and cash storage in Persatuan Printing Company which cause the very minimum internal control. Keyword : The Evaluation of Cash Revenue and Cash Expenditure in Persatuan printing Company