@thesis{thesis,
		author={Suminar Dewi  Kunti Sari},
		title ={ANALISIS SISTEM PENGENDALIAN INTERN TERHADAP FUNGSI PENJUALAN DAN PENERIMAAN KAS (STUDI KASUS PADA PT. CAKRA GUNA CIPTA MALANG)},
		year={2014},
		url={https://eprints.umm.ac.id/14438/},
		abstract={The purpose of this study is to analyze the performance of the functions of sales and cash receipts to the company in accordance with the elements of a good internal control system.
Type of research is descriptive research that led to the case study. This research is intending to provide an overview and analyze the situation and try to solve the problems that exist in the organization. Data collection techniques in this study conducted using interviews and documentation. Data analysis was performed on the elements of the internal control system are: (1) organizational structure in relation to the division of duties, authority, and responsibilities of each position that is (2) a system of authority (authorization) and good record keeping procedures and adequate to sales and cash receipts functions (3) healthy practices in carrying out the duties and functions of each organizational unit (4) Employees whose quality is in accordance with its responsibilities.
The results of the analysis of the internal control system of sales and cash receipts function on PT. Cakra Guna Cipta Malang showed that the functions of sales and cash receipts in accordance with the existing elements of the internal control system and there is not in accordance with the elements of the internal control system are as follows: (1) In terms of the company's organizational structure already contains a task and function of each part, but activity on the sales of goods ranging from ordering to delivery is only done by the marketing department. (2) From the system authority (authorization) and recording procedures on sales and cash receipts functions already implemented the authorization but must consider the suitability of the relevant section, then the documents related functions and cash receipts less sales made copies. (3) In implementing healthy practices documents or forms used are still not numbered prints, the owner of the company did not conduct surprise checks and pay less attention to the rotation of office in his duties but has been providing employee leave. (4) The quality of the employees in the sales and cash receipts functions PT. Cakra Guna Cipta Malang in accordance with its responsibilities.}
		}