Evaluasi pengendalian internal terhadap sistem informasi akuntansi penjualan dan penerimaan kas pada PT Hypermart = Internal control evaluation of sales accounting information systems and cash receipts in PT Hypermart

Dewi, Putu Ayu Purnama (2019) Evaluasi pengendalian internal terhadap sistem informasi akuntansi penjualan dan penerimaan kas pada PT Hypermart = Internal control evaluation of sales accounting information systems and cash receipts in PT Hypermart. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tugas akhir ini memiliki tujuan yaitu untuk mengetahui pelaksanaan system informasi akuntansi penjualan dan penerimaan kas serta melihat apakah system pengendalian internal atas penjualan dan penerimaan kas sudah memenuhi kriteria system informasi akuntansi yang baik.Adapun objek penelitian yang dipilih adalah PT. Hypermart, yakni suatu perusahaan yang bergerak dalam bidang retail dengan mengamati kelemahan-kelemahan dari system informasi akuntansi yang terdiri dari prosedur penjualan dan prosedur penerimaan kas, kemudian dilakukan usulan perbaikan terhadap kedua system prosedur tersebut selain itu juga dilakukan evaluasi terhadap pengendalian internal terhadap pengendalian internal atas system penjualan dan penerimaan kas dan kemudian diusulkan beberapa perbaikan berdasarkan kelemahan dari pengendalian internal yang terjadi.Berdasarkan evaluasi yang dilakukan, maka penulis dapat menyimpulkan bahwa system informasi akuntansi penjualan dan penerimaan kas yang terjadi pada perusahaan sudah berjalan dengan baik. / This final project has a purpose, namely to find out the implementation of accounting information systems for sales and cash receipts and to see whether the internal control system for sales and cash receipts has met the criteria of a good accounting information system.The object of research chosen is PT. Hypermart, which is a company engaged in the retail sector by observing the weaknesses of the accounting information system consisting of sales procedures and cash receipt procedures, then making proposed improvements to the two procedure systems also evaluating internal controls on internal control over system of sales and cash receipts and then proposed several improvements based on weaknesses of internal control that occurred.Based on the evaluation conducted, the writer can conclude that the accounting information system of sales and cash receipts that occur in the company has gone well.

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