Evaluasi sistem pengendalian intern terhadap penerimaan dan pengeluaran kas pada PT Kimia Farmatrading and Distribution Surakarta
Dody Indrawan - F3306036 - Fak. Ekonomi dan Bisnis
The purpose of this research is to get a good illustration about internal
control system of cash in flow and cash out flow of PT Kimia Farma Trading and
Distribution Surakarta. The writer take title about internal control system of cash
in flow and cash out flow because cash is represent most company active liquid
and easy to deviated. For that security to cash have to be being tight by improve,
repairing internal control system of company.
In general, applying the internal control system of cash in flow and cash
out flow at PT Kimia Farma Trading and Distribution Surakarta have been
executed well. There are existence of dissociation of function expressly, there are
good record keeping procedure and authorization, healthy practise and also
employees which qualified in its part. But there are still several things which need
to be paid attention by company, among others there are still any double fucntion,
there are no investigation just in time, and position rotary.
Based on finding of writer, expected can become attention to company.
There are separating fucntion, but sometimes still double duty, for example the
part of expedition and colector. Beside that, better the company make
investigation just in time and position rotary. By repairing in this internal control
system, expected can improve the company performance to better again.
Key word : internal control system of in flow and cash out flow