2. Sistem Pengendalian Intern Kas Pada Fakultas Ekonomi Universitas Sumatra Utara (original) (raw)
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Pengendalian Intern Terhadap Penerimaan dan Pengeluaran Kas Pada CV. Rindang Khatulistiwa.
Laporan ini membahas tentang Pengendalian Intern Terhadap Penerimaan dan Pengeluaran Kas Pada CV. Rindang Khatulistiwa. Metode yang digunakan dalam penelitian ini adalah pendekatan deskriptif. Data-data dalam laporan ini diperoleh dari hasil wawancara, dokumentasi dan observasi pada obyek laporan. Hasil dari penelitian ini menunjukkan bahwa penerapan pengendalian intern terhadap penerimaan dan pengeluaran kas pada CV. Rindang Khatulistiwa sebagian besar sudah sesuai dengan apa yang ada di dalam teori, karena pada CV. Rindang Khatulistiwa telah memiliki struktur organisasi sederhana yang memisahkan tanggung jawab secara tegas pada beberapa bagian dan pencatatan akuntansi penerimaan kas yang dilakukan pada CV. Rindang Khatulistiwa telah didasarkan dokumen pendukung yang lengkap seperti formulir faktur penjualan tunai dan bukti setor bank. Kata Kunci: Pengendalian intern, penerimaan kas, pengeluaran kas.