EVALUASI PENGENDALIAN INTERN TERHADAP KAS PADA PERUSAHAAN ”ANTON PHOTO &VIDEO” YOGYAKARTA

In Indonesia today many companies are engaged in developing services
and food products , from qualified small to large qualified . Correspondingly, the
increasing competition between the companies engaged in the consumer gain is
developing rapidly .
To achieve its goals , the company shall be managed by good management
either by implementing a good system that the company still exist , go ahead and
continue to evolve so that it can provide services and products that satisfy all
parties in this case consumers and other parties who related .
Therefore the system of cash receipts and disbursements within the
company should be able to function as well as possible to prevent the misuse and
misappropriation of the cash . Thus , the application of cash receipts and payments
system is essential to prevent things that are not desirable in the process of
achieving goals and corporate financial reporting .
The results of this study Company " Anton Photo & Video " Yogyakarta
has implemented internal control system of accounts include cash receipts and
cash disbursements , but there are still shortcomings / drawbacks, including the
need for an organizational structure that clearly separates functional
responsibilities . There needs to be a special part of the company's internal audit
function whose position is under the direct authority of the leadership of the
company and directly responsible to the leadership of the company is to provide
sufficient protection against the property , debts , income and expenses that is in
the company " Anton Photo & Video " Yogyakarta. It so happens that a good
bureaucracy and structure appropriate to the organizational structure and to avoid
any overlap in doing work in each division / section .