Evaluasi Sistem Pengendalian Internal Penerimaan Kas Dari Penerimaan Tunai PJP2U Pada PT. Angkasa Pura I (Persero) Bandara Internasional Adi Soemarmo Surakarta

Oleh :
Monica Dyah Paramitha - F3309074 - Fak. Ekonomi dan Bisnis

The purpose of this study was to evaluate whether the system of internal control of cash receipts are in accordance with the theory of internal control system or not. Based on the analysis and discussion undertaken by researchers, it can be concluded that internal control systems in PT (Persero) Angkasa Pura I is in conformity with the theory of internal control systems, there is separation of functions in the cash receipt transaction, authorization of the competent authority, cross-checking of records made by the accounting and reporting daily mutations made by the cashier, the physical property calculations with the accounting records made by the accounting, the sudden inspection by the center, but there are also some disadvantages of the control system of cash receipts transactions are applied on PT (Persero) Angkasa Pura I , so we suggest that existing cash on hand and in banks must be insured in order to maintain the security of company property storage,should begin a policy regarding employee leave is required. Key Word : evaluate internal control system cash receipt