Analisis Perbandingan Sistem Pengendalian Intern Atas Penerimaan Kas Pada Perum Perumnas Regional I Dengan Perum Perumnas Project Sukaramai
Abstract
ABSTRACT This study aims to find out how the comparison of internal control systems over cash receipts at the Regional Housing Corporation I with the Sukaramai Project Housing Corporation in the period of 2017. The research was conducted using a comparative descriptive analysis method. The results of this study explain that to supervise cash receipts, Perum Perumnas I implement duties and responsibilities in handling cash must be firm, clear and definite, transactions must be recorded immediately, the use of sequential numbered receipts must be recorded up to date, handling of physical cash only done by one person, making archives to store documents as a receipt of money, checking the validity of cash receipts, the company must save a sufficient amount of cash for the daily needs of the company, the rest is left to the general cash book. To supervise cash receipts, Perumnas Project Sukaramai Perum applies responsibilities and functions in each cash handling carried out expressly and surely. The use of sequential numbered receipts must be recorded as soon as there is cash income to prevent fraud. Check the validity of cash receipts, such as who receives and how many are received. The cash receipt function is distinguished by bookkeeping functions, both of which are held by different people. Existing cash balances are always checked by the authorities each period. To prove the truth of the cash book, supporting evidence is still kept by the finance department. All cash received is paid to the bank and only a small portion of the cash is provided by the company for routine payments or expenses. Keywords : Internal Control of Cash Receipts
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