EVALUASI SISTEM PENGENDALIAN INTERNAL PENERIMAAN KAS DARI PENJUALAN TUNAI PADA CV. DENTAL JAYA YOGYAKARTA

Santri Astuti Romadhona, Dhiana Ekowati

Abstract


Abstract

This research aims to review and analyze more about: 1) control system internal revenue cash sales in CV. Dental Jaya; 2) Strengths and weaknesses internal control system cash receipts cash sales in CV. Dental Jaya.
The research is descriptive research with a qualitative approach. The research was conducted in january until february 2020 at CV. Dental Jaya Yogyakarta. The subject of study is. CV. Dental Jaya. Whereas the object out control system is internally cash and cash the accounting system. Retrieval and data collection techniques using: 1) Documentation; 2) Interview; 3) Observation. Data analysis using methods descriptive analysis comparative with a qualitative approach.
The results of the analysis and discussion showing that the adoption of internal control system over the cash from the sale of cash in CV. Dental Jaya has in accordance with studies the theory and implementation of procedure cash revenue from the sale of cash in cv .Dental Jaya had run quite well and effective. Nevertheless there are some things that should be evaluated repeated as the cashier thumb by all parts , this should be avoided to avoid the fraud.

Keywords : Internal Control Systems, Cash Receipts, Cash Sales.

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