ANALISIS SISTEM PENGENDALIAN INTERNAL PENERIMAAN KAS PADA PT. ANDALAS AGROLESTARI LOGAS

Abstract

  This study aims to determine the suitability of the implementation of the internal control system of cash receipts at PT. Andalas Agrolestari with cash receipts according to Mulyadi. The research method used descriptive data of this study are primary data and secondary data. Data collection techniques used namely documentation interviews and observations of data analysis techniques the method used is to compare the internal control system of cash receipts at PT. Andalas Agrolestari with Mulyadi Theory. The results of this study indicate that the cash control internal control system conductied at PT. Andalas Agrolestari is not in accordance with Mulyad’s Theory. Because, there are still some problems that are not appropriate, namely the elements of internal control over direct inspection of employees and the absence of a special section of internal control at the company. However, the results of the internal control system of cash receipts at PT. Andalas Agrolestari have been effective.