Evaluasi sistem penerimaan kas dari penjualan ekspor pada CV Mugiharjo Furniture

Hidayati, Nur

× Abstrak CV MUGIHARJO is a company operating in furniture export sector. The company’s cash revenue also derives from the export selling. This research aims to find out and to identify the cash revenue accounting system from export selling in CV. MUGIHARJO. In conducting the study, the writer collected the data by interviewing those whose duty relating to the cash revenue from export selling. In addition, the writer also conducted a direct observation to the activity of cash reception from export selling within the company. From the result of research on the cash revenue system from export selling in CV. MUGIHARJO, the writer can draw on a conclusion that the cash revenue system from export selling in CV. MUGIHARJO has been good but there should be any improvement for the establishment of an effective and efficient cash revenue system from export selling. However, the writer find many strengths: the payment system adopter by the company is easier; the accounting function, document and record has been completed and adequate, there has been a functional separation; the documents used have printed sequenced number and legalized by the authorized party. In addition, the writer finds some weakness such as the probability of non-payable account, the absence of written system, the absence of suddenly examination, the absence of position rotation, and the absence of periodically and suddenly cash calculation. Based on the research conducted, for an efficient and effective cash revenue system to be established, the writer recommends the CV. MUGIHARJO to conduct any corrective measures by establishing the sales contract and conducting the suddenly inspection, position rotation, and periodically and suddenly balance examination. Keywords: System – revenue - cash

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Penulis Utama	:	Nur Hidayati
Penulis Tambahan	:	-
NIM / NIP	:	F3306162
Tahun	:	2009
Judul	:	Evaluasi sistem penerimaan kas dari penjualan ekspor pada CV Mugiharjo Furniture
Edisi	:
Imprint	:	Surakarta - F. Ekonomi - 2009
Program Studi	:	D-3 Akuntansi
Kolasi	:
Sumber	:	UNS-F. Ekonomi Prog. DIII Akuntansi-F3306162-2009
Kata Kunci	:
Jenis Dokumen	:	Laporan Tugas Akhir (D III)
ISSN	:
ISBN	:
Link DOI / Jurnal	:	-
Status	:	Public
Pembimbing	:	1. Ninuk Retnowati SE, Ak 2. Agus Widodo SE, MSi, Ak 3.
Penguji	:
Catatan Umum	:	1598/2009
Fakultas	:	Fak. Ekonomi dan Bisnis

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