Record Details

ANALISIS PENGENDALIAN INTERN PENERIMAAN DAN PENGELUARAN KAS DALAM MENINGKATKAN KUALITAS CASH FLOWS (STUDY KASUS PADA PT SMART LIVING)

Accounting and Management Journal

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Title ANALISIS PENGENDALIAN INTERN PENERIMAAN DAN PENGELUARAN KAS DALAM MENINGKATKAN KUALITAS CASH FLOWS (STUDY KASUS PADA PT SMART LIVING)
 
Creator Rochmah, Shofiatur
Kustiningsih, Nanik
 
Subject internal control
cash receipts
disbursements
cash flows
 
Description Internal control on cash receipts and disbuements in the company is vey important because cash is one of the assets that has an important role in the development of the company, where cash is the most liquid asset. This study aims to analyze the internal control of cash receips and disbursements in improving the quality of cash flows carried out at PT. Smart Living which is engaged in GPS installation services. In this study, the method used by the autho in analyzing the data is a qualitative method using inteview, observation, and documentation. The results of this study indicate that the internal control system for cash receipts has been unning effectively, wich has not been running effectively, because there are still dual function between recipients, depositors and cash registers.
 
Publisher UNUSA Press
 
Date 2021-12-31
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://journal2.unusa.ac.id/index.php/AMJ/article/view/2168
10.33086/amj.v5i2.2168
 
Source Accounting and Management Journal; Vol. 5 No. 2 (2021): Accounting and Management Journal; 29-35
JURNAL AKUNTANSI DAN MANAJEMEN; Vol 5 No 2 (2021): Accounting and Management Journal; 29-35
2579-9614
2579-9606
10.33086/amj.v5i2
 
Language eng
 
Relation https://journal2.unusa.ac.id/index.php/AMJ/article/view/2168/1562
 
Rights Copyright (c) 2021 Shofiatur Rochmah, Nanik Kustiningsih
https://creativecommons.org/licenses/by-sa/4.0