Analisis Sistem Pengendalian Intern Terhadap Prosedur Penjualan dan Penerimaan Kas Pada PT. Nusa Sarana Citra Bakti (Suzuki) Palembang

Abstract

This study aims to analyze the Internal Control System Against Sales Procedures and Cash Receipts at PT. Nusa Sarana Citra Bakti (Suzuki). This research is a qualitative research using program evaluation. The design of this research is descriptive-analysis. Data collection techniques using documentation and study of literature. Data analysis techniques used data triangulation with (1) data reduction, (2) data presentation, (3) conclusion drawing. The results of this study are in the process of accounting, the company has used adequate accounting media in the form of basic documents, journal books, ledgers, supporting books. For the classification process, the company has also used an estimate code where the estimated code has been standardized in the form of a guidebook that is accompanied by an explanation of its use. Reporting from the accounting information system for sales and cash receipts consists of external reports and internal management reports. Conclusion: Internal control system of the procedures for selling and receiving cash at PT. Nusa Sarana Citra Bakti (Suzuki) Palembang can be declared good because the procedure is in accordance with their respective duties and functions.