Evaluasi sistem penerimaan kas atas penjualan ekspor mebel kayu jati studi kasus cv. Roda jati Surakarta

Oleh :
Fitria Dwi Irawati - F3310051 - Fak. Ekonomi dan Bisnis

CV. Roda Jati Surakarta is a manufacture company which is produce meubelair. The purpose of this research is to elevaluate the system of cash income from which has been used in this company go well. A system of cash income is important because that system affect the success of the company. Data collecting technique by througt primary data that is data obtained directly from data source where the research executed and the secondary data that is data obtained from the literature and books are relared with this research. The conclution of this research is the writer found the strong and the weakness of the system which applied in CV. Roda Jati Surakarta. The strong is there has been a clear separation of functions and organized in a system of cash receipts and the documents which is used in the CV Roda Jati is already ordinal, numbered prints, and authorized by the authorities. And the weakness is the company did not make a general journal in the cash receipt system, general journal is serves to record the cost of products sold. Based on the result of the research, the writer give some suggestion such rearrange standat operation procedure (SOP) and the company should has to set suprised inspection specially for the system of cash income.