valuasi Penerapan Sistem Pengendalian Internal Penjualan dan Kas Pada Perusahaan Jasa Penerbangan

Abstract

Internal control system is a process carried out by a board of directors entity, management, and other personnels designed to provide reasonable assurance regarding the achievement of objectives in the followinmg categories: (a) the effectiveness and efficiency of operation, (b) financial reporting reliability, and (c) adherence to laws and regulations. Sale is an element playing an important role for the company because of this activity the company earns revenue to be used as a source of financing for the survival of the company. Cash is an important element as well for the company because cash is the company’s working capital to finance daily operations.

The purpose of this reaserach is to find out sales and cash sytem gained by the company by applying internal control system. Besides, the author will explain internal control system used by the company, that is PT Metro Batavia Distrik Bogor. The research was done at PT Metro Batawi Distrik Bogor, located in Jalan Raya Pajajaran N. 84 H, Bogor. PT Metro Batavia Distrik Bogor is an air transportation company providing sales ticket service in cooperation with Batavia Air.

The result of this research shows that the internal control system applied on sales and cash has sufficed with good procedure. It can be viewed from the result of ICQ (International Control Questionnaires) yielding quite well answers on the internal control system of sales and cash. Likewise the application of sales and cash procedure, it has run systematically with flowchart that has used a system. Sales and cash system utilized by PT Metro Batavia Distrik Bogor has made use of on-line system, thereby data can be always up date. PT Metro Batavia Distrik Bogor has made use of e-ticket selling system. The accuracy of recording result can be accounted for, so that sales and cash reporting also has been determined well by the company.

 Keywords:internal control system; sales; cash