Analisis Pengendalian Intern Pada Sistem Penerimaan Dan Pengeluaran Kas Di Politeknik Negeri Padang

Santi, Elfitri and -, Endrawati and Surya, Firman (2013) Analisis Pengendalian Intern Pada Sistem Penerimaan Dan Pengeluaran Kas Di Politeknik Negeri Padang. JURNAL AKUNTANSI & MANAJEMEN, 8 (2). pp. 35-44. ISSN 1858-3687

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Official URL: http://www.polinpdg.ac.id

Abstract

This study aims to analyze the internal control procedures of cash receipts and disbursements in Politeknik Negeri Padang. Besides this, this study Target to be achieved is to obtain input for the improvement of systems and procedures for cash receipts and disbursements in Politeknik Negeri Padang to ensure the efficiency and effectiveness of operations. The method used is descriptive qualitative method. The type of data consists of primary data collected by documentation method and interviews with respondents. The study found that, in general, the quality of internal control procedures of cash receipts and disbursements in Politeknik Negeri Padang are good, although there are few weaknesses in both systems. The level of employees supporting knowledge, such as taxation, technical preparation of governmental financial statements, preparing responsibility report and internal control systems of procurement of goods and services is still low. Meanwhile, the single tuition fee scheme has been implemented in Politeknik Negeri Padang, but not all people understand its operationalisation.

Item Type:Article
Subjects:C Social Sciences > CF Commerce > CF1 Accounting
Divisions:Jurusan Akuntansi > Prog.Studi Akuntansi-D3 > Jurnal/Karya Ilmiah
ID Code:489
Deposited By:Mr. OP Repo-2 Puskom
Deposited On:18 Nov 2016 07:29
Last Modified:18 Nov 2016 07:29

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