EVALUASI SISTEM PENCATATAN PENERIMAAN DAN PENGELUARAN KAS PADA SDK MITRA PENABUR PALEMBANG

Abstract

Abstract. In writing this journal, the authors obtained data from SDK Mitra Penabur Palembang. The author takes the data in 2 ways field research was to observe directly related functions in the cash receipt and disbursements, while the techniques of data collection by interview is to ask directly to the employe. Based on the evaluation of the accounting system of cash receipts and disbursements which discusses the function, documents, records and network related procedures that there are still weaknesses. Results of the study showed that the accounting system of cash receipts and payments have not been organized system of the petty cash fund for cash disbursements in cash which are relatively small and still use a system running the system.