ANALISIS SISTEM PENGENDALIAN INTERNAL PENERIMAAN KAS DARI PENJUALAN PADA PERUM BULOG SUBDIVRE SURABAYA UTARA TUGAS AKHIR Diajukan untuk Memenuhi Salah Satu Syarat Penyelesaian Program Pendidikan Diploma 3 Jurusan Akuntansi Oleh : SITI NUR KHUSNUL KHOTIMAH NIM : 2016410012 SEKOLAH TINGGI ILMU EKONOMI PERBANAS SURABAYA 2019
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ANALISIS SISTEM PENGENDALIAN INTERNAL
PENERIMAAN KAS DARI PENJUALAN
PADA PERUM BULOG SUBDIVRE
SURABAYA UTARA
TUGAS AKHIR
Diajukan untuk Memenuhi Salah Satu Syarat Penyelesaian
Program Pendidikan Diploma 3
Jurusan Akuntansi
Oleh :
SITI NUR KHUSNUL KHOTIMAH
NIM : 2016410012
SEKOLAH TINGGI ILMU EKONOMI PERBANAS
SURABAYA
2019
i
ANALISIS SISTEM PENGENDALIAN INTERNAL
PENERIMAAN KAS DARI PENJUALAN
PADA PERUM BULOG SUBDIVRE
SURABAYA UTARA
TUGAS AKHIR
Diajukan untuk Memenuhi Salah Satu Syarat Penyelesaian
Program Pendidikan Diploma 3
Jurusan Akuntansi
Oleh :
SITI NUR KHUSNUL KHOTIMAH
NIM : 2016410012
SEKOLAH TINGGI ILMU EKONOMI PERBANAS
SURABAYA
2019
ii
HALAMAN PERSETUJUAN SIAP DIUJI
ANALISIS SISTEM PENGENDALIAN INTERNAL
PENERIMAAN KAS DARI PENJUALAN
PADA PERUM BULOG SUBDIVRE
SURABAYA UTARA
Diajukan oleh :
SITI NUR KHUSNUL KHOTIMAH
NIM : 2016410012
Tugas Akhir ini telah dibimbing
dan dinyatakan siap diujikan
Dosen Pembimbing,
Tanggal:
(Putri Wulanditya, SE., M.Ak., CPSAK)
NIDN:0727068503
Co. Dosen Pembimbing,
Tanggal:
(Hariadi Yutanto S.Kom., M.Kom)
NIDN:0711078301
iii
HALAMAN LULUS UJIAN TUGAS AKHIR
TUGAS AKHIR
ANALISIS SISTEM PENGENDALIAN INTERNAL
PENERIMAAN KAS DARI PENJUALAN
PADA PERUM BULOG SUBDIVRE
UTARA
Disusun oleh
SITI NUR KHUSNUL KHOTIMAH
NIM : 2016410012
Dipertahankan di depan Tim Penguji
dan dinyatakan Lulus Ujian Tugas Tugas Akhir
pada tanggal ...............................
Tim Penguji
Ketua : Nurul Hasanah Uswati Dewi, SE., M.Si., CTA ....................
A company implements an internal control system as a support in carrying out its
business. The internal control system must be well designed to reduce the
occurrence of fraud or misappropriation of company assets. One of the company's
assets that is difficult to monitor is cash. The internal control system of cash
receipts in Perum BULOG Subdivre Surabaya Utara has several weaknesses.
This study aims to describe how the implementation of the cash receipt control
system at Perum BULOG Subdivre Surabaya Utara of cash and credit sales. Data
obtained using the method of documentation, observation and interviews. Internal
control system at Perum BULOG Surabaya Utara has advantages and
disadvantages. The results of research obtained from Perum BULOG Surabaya
Utara relating to the elements of internal control system that have not been
implemented properly occur in the element of segregation of tasks that have not
been well coordinated, recording procedures that are still not in accordance with
the theory. In addition, there is no supervision of sudden checks on certain
functions.
Keywords: internal control system, cash receipts, sales, Perum BULOG Subdivre
Surabaya Utara
xi
DAFTAR ISI HALAMAN JUDUL .............................................................................................. i
HALAMAN PERSETUJUAN SIAP DIUJI ......................................................... ii HALAMAN LULUS UJIAN TUGAS AKHIR ................................................... iii HALAMAN PENGESAHAN TUGAS AKHIR .................................................. iv PERNYATAAN ORISINALITAS TUGAS AKHIR ........................................... v MOTTO DAN PERSEMBAHAN ....................................................................... vi
KATA PENGANTAR ........................................................................................ vii ABSTRAK ........................................................................................................... ix ABSTRACT ............................................................................................................ x
DAFTAR ISI ........................................................................................................ xi DAFTAR GAMBAR .......................................................................................... xii DAFTAR LAMPIRAN ...................................................................................... xiii BAB I PENDAHULUAN ..................................................................................... 1
1.1. Latar Belakang Masalah ........................................................................... 1 1.2. Perumusan Masalah .................................................................................. 5
1.3. Tujuan Penelitian ...................................................................................... 5 1.4. Manfaat Penelitian .................................................................................... 5
BAB II TINJAUAN PUSTAKA ........................................................................... 7 2.1. Sistem Pengendalian Internal ................................................................... 7 2.2. Penerimaan Kas ...................................................................................... 15
BAB III METODE PENELITIAN...................................................................... 23
3.1. Desain Penelitian .................................................................................... 23 3.2. Batasan Penelitian .................................................................................. 24 3.3. Data dan Metode Pengumpulan Data ..................................................... 25
3.4. Teknik Analisis Data .............................................................................. 26 BAB IV HASIL DAN PEMBAHASAN ............................................................ 28
BAB V PENUTUP .............................................................................................. 60 5.1. Simpulan ................................................................................................. 60
5.2. Saran dan Implikasi Penelitian ............................................................... 61 DAFTAR PUSTAKA
LAMPIRAN
xii
DAFTAR GAMBAR
Gambar 4.1 Struktur Organisasi 31
Gambar 4.2 Logo Perusahaan 36
Gambar 4.3 Diagram Alir (Flowchart) Penjualan Langsung 45
Gambar 4.4 Diagram Alir (Flowchart) Penjualan Tunda Bayar 49
xiii
DAFTAR LAMPIRAN
Lampiran 1 Surat Keterangan Hasil Penelitian dari Perusahaan