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All Journal Berkala Perikanan Terubuk Saintia Matematika Jurnal EduBio Tropika KEADILAN PROGRESIF Jurnal Administrasi Bisnis EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Taqdir Riset Akuntansi dan Keuangan Indonesia Journal of English Literacy Education Jurnal Manajemen Pendidikan UIR LAW REVIEW JURNAL EDUCATION AND DEVELOPMENT International Journal of Supply Chain Management Ensiklopedia of Journal BAHTERA : Jurnal Pendidikan Bahasa dan Sastra Majalah Patologi Indonesia JISICOM (Journal of Information System, Infomatics and Computing) Metahumaniora Ensiklopedia Education Review Indonesian Journal of Clinical Pathology and Medical Laboratory (IJCPML) TERANG : Jurnal Pengabdian Pada Masyarakat Menerangi Negeri Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pendidikan Dasar Perkhasa JIEP: Jurnal Ilmu Ekonomi dan Pembangunan JKMM Qadauna: Jurnal Ilmiah Mahasiswa Hukum Keluarga Islam El-Iqtishady Hydrogen: Jurnal Kependidikan Kimia Iqtishaduna : Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Jurnal PkM (Pengabdian kepada Masyarakat) Tatsqifiy: Jurnal Pendidikan Bahasa Arab Riau Law Journal Proceeding of International Conference Health, Science And Technology (ICOHETECH) Trending: Jurnal Manajemen dan Ekonomi Jurnal Pendidikan Sains Indonesia (Indonesian Journal of Science Education) JIPI (Jurnal IPA dan Pembelajaran IPA) Journal of Arabic Education, Linguistics, and Literature Studies International Journal of Economics, Management and Accounting Tadhkirah: Jurnal Terapan Hukum Islam dan Kajian Filsafat Syariah
Erlina Erlina
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Journal : Jurnal Administrasi Bisnis

 1 
ANALISIS SISTEM DAN PROSEDUR PENJUALAN DAN PENERIMAAN KAS DALAM MENDUKUNG PENGENDALIAN INTERN (Studi Pada PT. Astra International, Tbk Auto 2000 Malang Sutoyo) Erlina Erlina; Moch. Dzulkirom AR
Jurnal Administrasi Bisnis Vol 70, No 1 (2019): MEI
Publisher : Fakultas Ilmu Administrasi Universitas Brawijaya

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Abstract

The Research aims to knowing system, sales procedures and cash receipts in support of internal control at PT. Astra International, Tbk AUTO 2000 Malang Sutoyo by attention to the elements of internal control. The type of research used is descriptive research using a qualitative approach. The focus taken in the research is the system and sales procedures and cash receipts on vehicle sales cash and credit, spare parts sales, vehicle service and internal control at PT. Astra International, Tbk AUTO 2000 Malang Sutoyo, which address at Letjend Sutoyo No. 25 Malang. The steps of data analysis are, analyzing the accounting system and procedures sales and cash receipts, then analyzing the accounting system and sales procedures and cash receipts in supporting internal control by attention to the elements of internal control. The results of the research show that the system and procedures sales and cash receipts at PT. Astra International, Tbk AUTO 2000 Malang Sutoyo has been well implemented, but there are still some weaknesses. The weaknesses are system and procedures sales and cash receipts, there are still double functions and then at internal control is employee rotations that have not been carried out routinely and there are no surprising inspection Kеywords: System and Procedures Sales and Cash Receipts, Internal Control АBSTRАK Penelitian yang dilakukan bertujuan untuk mengetahui sistem dan prosedur penjualan dan penerimaan kas dalam mendukung pengendalian intern pada PT. Astra International, Tbk AUTO 2000 Malang Sutoyo dengan memperhatikan unsur-unsur pengendalian intern. Jenis Penelitian yang digunakan yaitu penelitian deskriptif dengan menggunakan pendekatan kualitatif. Fokus yang diambil dalam penelitian yaitu sistem dan prosedur penjualan dan penerimaan kas pada penjualan kendaraan baik tunai maupun kredit, penjualan sparepart, service kendaraan serta pengendalian intern pada PT. Astra International, Tbk AUTO 2000 Malang Sutoyo, yang beralamat di Jalan Letjend Sutoyo No. 25 Malang. Tahapan analisis data yang dilakukan yaitu, menganalisis sistem akuntansi dan prosedur penjualan dan penerimaan kas, kemudian menganalisis sistem akuntansi dan prosedur penjualan dan penerimaan kas dalam mendukung pengendalian intern dengan memperhatikan unsur-unsur pengendalian intern. Hasil dari penelitian menunjukkan bahwa sistem dan prosedur penjualan dan penerimaan kas pada PT. Astra International, Tbk AUTO 2000 Malang Sutoyo sudah diterapkan dengan baik, akan tetapi masih terdapat beberapa kelemahan. Kelemahan tersebut antara lain pada sistem dan prosedur penjualan dan penerimaan kas masih terdapat beberapa perangkapan fungsi serta pada pengendalian intern yaitu rotasi karyawan belum dilakukan secara rutin dan tidak ada pemeriksaan yang dilakukan secara mendadak. Kаtа Kunci: Sistem dan Prosedur Penjualan dan Penerimaan Kas, Pengendalian Internal  
Co-Authors AA Sudharmawan, AA Ade Isyana Hairunnisa Aditya, Viqri Agus Pahrudin Ahmad Perdana Indra Alwy Arifin Amlys Syahputra Silalahi Andi Ummu Salamah Arlan Prabowo Asfriyati ,MKes Aulia Azka Azhar Maksum Claudia Yunierta Tambunan Dalimunthe, Ritha F. DESI APRIANI, DESI Dewi Angraini Diantari, Retno Aita Djufri Djufri DODDY Doddy Domingos Soares Elfia Riandani Elly Rosmaini Fachrul Ghazi Fahmi Natigor Nasution Fera Apriliani* Hairida Hairida Hasanuddin Hasanuddin Hendra Hendra Henry Rani Sitepu Heriansah ramanali Husna Amalya Melati Husnaini Rahmi Arrumi Ida Lestari Ida Rosmalina Ira Lestari Ira Puspitawati Iskandar Muda Ito Riris Immasari Juli Ana Julyanto Julyanto Jumadil Saputra Jumiati Jumiati Keulana Erwin Khairah Amalia Fachrudin Khusnul Khatimah Leo Francisco Lilis Suriyani Lina Suherty Maria Ulfah Marni Marni Masriani . Masriani Masriani Miftahur Rachman Moch. Dzulkirom AR Muhammad Akmansyah Muhammad Haykal Nurul Ainun Marfuah Olive Beckam Pratiwi Herowati Rahma Amir Rahmad Ziady Rahmat Rasmawan Ramli Gadeng Rico Nur Ilham Riswan Hadi Kusuma Risya Sasri Rody Putra Sartika Rujiman Rujiman Shiffa Febyarandika Shalichaty Siagian, Nalom Sirojuzilam Hasyim Siti Aminah Dina Sinulingga Siti Khatimah Soetjipto Suwono Sri Dewi Rahayu Jamack Subadi Yono Supri Yadi Suwardi Lubis Syarif Hidayat Tarmizi Tarmizi Tasdik Darmana Titi Ratnasari Tiya Ruslina Putri Tomo Djudin Tya Daniela Usi Sukorini Wahyu Dwi Saksono Wahyuddin Wenseslaus Harley Hardiwinata Willy Sandhika Windarwati Windarwati Winsherly Tan Zul Azmi Zulherman Idris