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ANALISIS PENGENDALIAN INTERN PENERIMAAN KAS TERHADAP PENGELOLAAN KAS PADA PT. VISIONFUND INDONESIA

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ABSTRACT By, Boy Daniel Siagian This study aims to determine how the intemal control of cash receipts' to know how to analyze cash managem"nr *a internal control of cash receipts for cash management at PT. VisionFund Indonesia Writing this thesis uses descriptive method' the method of research that seeks to describe and interpret ,n" "o-*o*, to what it is. To obtain primary data' the interviews were then p'o"t""a qualitatively' and to obtain secondary data' appropriate documentation 'ttiy tt'"' analyzed quantitatively' and then perform data analysis and the facts founa and then malie conclusions and suggestions for the improvement of the comPanY' Based on the research conducted' it is known the company has a poor intemal control' where the PT. Indonesia Visio#uoa not explicitly describe the separation of duties between irdividuals who receive cash' notes / record cash receipts and the cash store' also has not conducted periodic evaluations' Intemal control in the search client was not maximized, resulting in the client does not pay its obligations resulting in the elimination of receivables' Intemal control resulting in unfavorable cash management is not going well. It can be t""n fro- tf'" u"t'ievement of cash tumover ratio indicates the monthly achievement ratio not reach the target of 30%' Anatysis of intemal control of cash managem"* ut p'' VisionFund Indonesia found a decreased percentage of cash receipts' with the lowest percentage in September 2012 in which ,h" p".".nog" of cash revenues 59 '12%'