ANALISIS SISTEM PENGENDALIAN INTERN PADA PROSEDUR PENJUALAN DAN PENERIMAAN KAS(STUDI KASUS DI PT. PALM LAMPUNG PERSADA)
ABSTRACT Internal control system is a system that includes monitoring methods required between parts and some essential elements in the system of internal controls that satisfy : the plan and the authority, the methods and producers, the implementation of a capable and healthy practices. Control of a fixed asset should be adjusted to the circumstances of types of companies each existing fixed assets. A fixed asset control system that whould better be able contributed significantly to the company and financial statement presentation worthy. The purpose of this study is to analyze the system of internal control over the sales procedures at PT. Palm Lampung Persada and to anlyze the system of internal controls over cash receipts procedures at PT. Palm Lampung Persada. While these research purposes, especially for a company that is material consideration and guidance to make decisions in solving the existing problems in the company in an effort to create systems, procedures for cah and credit sales are good and efficient. From the result of research and discussion of the systems procedures for sales distribution in PT. Palm Lampung Persada has done it can be concluded that the PT. Palm Lampung Persada in sales activities to apply the two system, in systems of credit and cash sales. In its activity the company has done things that can support sales activities conducted, with separate sales function of the accounting and there are no transaction carried out in full by only one function only. In the execution of authorization systems and procedures defacement on PT. Palm Lampung Persada has shown a lack of division of duties and adequate authority resulting lack of internal checks within the organizational unit and cause the resulting accounting data can not be trusted for the truth. The division of duties and functional responsibilities and authority systems and procedures that have been applied to the recording can not walk without created ways to ensure healthy practice in the implementation. In the overall implementation of PT. Palm Lampung Persada has a healthy practice in conducting activities in the company’s sales distribution. PT Palm Lampung Persada has done to or implement education and training programs, especially in the areas of sales in order to improve employee skills with job requirements in the hope that the company has employees who berkompeten and honest in the company’s activities. Some suggestion are proposed in this study are expected by the company to evaluate the system of authorization and recording procedures in the implementation of distribution sales made by companies. Expected the company to pay more attention to the efforts made in order to establish an employee who actually has the ability and high competence in achieving corporate goals.