SISTEM AKUNTANSI PENERIMAAN KAS PADA CV.SINAR PASUNDAN

Abdul Gani -

Abstract


Target of this research, (1) To know cash inflow accounting system  CV.SINAR Pasundan, (2) To know system internal control of cash  CV.SINAR Pasundan.

 Method which is used in this research is percentage having the character of korelatif. Free variable and tied at this research of environment is system internal control of cash. This research is conducted by in CV.SINAR Pasundan in June 2013. Data collecting of research of this data propagated enquette mengunakan at all employees of  Sinar Pasundan. Technique analyse data use descriptively of data, prerequisite test analyse and hypothesis test.

 Conclusion of this research that is existence of good enough internal control in acceptance and pengeluaraan of relied on cash is organization chart depicting dissociation of function, so that can be concluded that system internal control of cash executed by Sinar of Pasundan adequate enough (43,93%)

 

Keyword : cash inflow accounting system


Full Text:

PDF

References


Munawir, H S, Ak., 2010, Analisa Laporan Keuangan, (Edisi ke-4).Yogyakarta:Liberty Yogyakarta

Yolina, Meilani S., 2009, Dasar-Dasar Akuntansi Perpajakan, Yogyakarta: Penerbit Tabloid Media

Riahi-Belkaoui,Ahmed., 2006, Accounting Thery, (Edisi ke-5), Jakarta: Salemba Empat

Martani,Dwi., Veronica, Sylvia NPS., Wardani, Ratna., Farahmita, Aria., TanuJaya, Edward., 2012, Akuntansi Keuangan Menengah Berbasis PSAK, Jakarta: Salemba Empat

Baridwan, Zaki M.Sc.Akuntan.,1998, Sistem Akuntansi Penyusunan Prosedur Dan Metode, (Edisi ke-5),Yogyakarta: BPFE-Yogyakarta.

George, H Bodnar., William,S Hopwood., Abadi, Amir Yusup,2000, Sistem Informasi Akuntansi, (Edisi ke-6), Jakarta: Salemba Empat.

Narko MM. AKT, 2000, Sistem Akuntansi, Yogyakarta, Yayasan Pustaka Nusantara


Refbacks

  • There are currently no refbacks.