Efektivitas Sistem Pengendalian Intern terhadap Sistem Akuntansi Penerimaan Kas

4 +,- . + +0 + 1 , . ,23 4 56 7 5 8 Waktu Penelitian 9 : ; : = =? ; =; = = ?AB ?;?A ?; C? ? DE F G =HIJ I IK I L ? ; J M : H??K ? A ?; = F: B ? NHI K I A I DO I; PQ 03 P G 02 NHI K I A IR G I ; IJ =H= . G?A O L ? ; J =?AB ? ;?A?; ? ?K C : ; : = =?; = ; = =K O ? = C? ? M O ? ; S:= B ?K C? = T O ; = 2014.

B. Jenis Penelitian

9 : ; : = =? ; = ; = K : H O C?A?; B O = A?B O B L ?; J M :HB =U ? : B AH=C = U - A O ? ; = ? =U L ? ; J M : H O V O ?; O ; O A K : K?C?HA ?; C : HK ? B ?? W ?; ?; : X? O ?B = C? ? Y = B : K ZA O ;?;B = 9 : ; : H =K??; D?B L ?; J =V??;A ?; C?? DE F G = H IJ I IK I N H I K I A I : ; J ?; K : I : B ? =B = A? .

C. Subjek dan Objek Penelitian

Y O MV : A ? ? K C : ; : = =? ; =; = ?? ? W M?J =? ; L ? ; J : HA? = ? ? K Y = B : K ZA O ;?;B = 9 : ; : H=K??; D ?B C?? D E F G=H IJ I IK I N H I K I A I . [MV : A ? ?K C : ; : = =?;; L ? ??? W B =B : K ?A O ;?;B = C : ; : H=K??; A?B C?? D E F G =HIJ I I K I NHI K I A I .

D. Teknik Pengumpulan Data

Q: A; =A C : ; J O KC O ? ; ? ? L ? ; J =?A O A?; I :W C :; : = = ??? W\

1. Wawancara atau Interview

G?]?;?H? L ?; J = ?A OA?; : ; J ?; K : ; J O K C O A? ; ? ? K : ? O= C : H ? ; L ? ?; - C :H ?; L ? ? ; K : ; J: ;? = Y = B : K Z A O ;? ;B = 9 : ; : H = K ?? ; D ? B L ? ; J = ?V O A?; A : C?? A? H L ? ]?; L ?; J : HA? = C? ? D E F G = H I J I I K I N H I K I A I . _? B = L ?; J = A O KC O A?; L ? = O ? ? K : ; J: ;?= CHI B : OH ? ; `ab ` c - `ab ` c d eb fgh ij`a fk ab e l gag ce h k k a m k b b gng c f e okpek a q k a p f g c j k e f , d e b f gh l ga p gar k s e k a t a fg c a r k a okp k a k s ec ruj`hga r k s k h d e b fgh ij`a fk ab e l gag ce h kk a m k b . vw xyz { | }~ € ~  ‚ ƒ uj`h ga fk b e q k a p r es kj`j k a q kef` h g a p `h n` s j k a r k f k r ga pk a „kc k h gs e… k f b `h o g c - b `h o g c f g cf `s e b q k a p k r k r e r k s k h m†ƒ ‡ ec up u f uh u ˆc uhuju . ƒkf k q ka p r e j`h n`sj k a h eb k sa q k r kf k hga p ga k e b g ‰ kc k … kf k ` n c u Še s , b fc `j f ` c u c p k a e b k b e , ruj `h ga r k a „k f kf k a k j`a f k ab e q k a p r ep `a k j k a n k r k m†ƒ ‡ ec u p u f uh u ˆ c uh uju . ‹w Œ  } Ž  €  ‚ o b g c ‘k b e q ka p r es k j`j ka rga pk a h gs k j`j k a n ga pk h k f k a f g c… k r k n jgpe kf k a kfk `n`a n c ub g r` c jgc‰k q ka p o gc …` o ` apk a rg a p k a d eb fgh i j`a f k ab e l gag c eh kk a m k b ’ “ w ” } z ~ ‚ z •~ € – ‚ ‚  x€  € — gja e j k a k s e b e b r kfk q k a p r e p `a k j k a k r k s k … h g f urg rgb j c en fe Š j` k a f ef kfe Š q k ef` o ga f `j nga gs ef ek a q k ap hga p k h oes r kfk h g ap ga ke Šk j fk n g c h k b k s k … k a r k s k h d e b f gh i j`a f k ab e l gagce h kk a m k b n k r k m † ƒ ‡ ec up u f uh u ˆ c uh uju r k a r e b `b `a b g „ k ck b e b f g h kfeb o gc `n k n k n kc k a f` pk b k j… ec r g a p k a hg fur g b fkf e b fej q k a p r ep `a k j k a jg h `r ek a r e e a fgc n c gf k b ej k a ’ d eb fgh k j`a fk ab e fg c r e c e r kc e kfk b h g f urg r k a „kf kf k a q k a p r e f g fk nj k a `a f`j h g aperga fe Še j k b e , h g ck a p j k e , h ga pk a k s e b eb ˜ h g a p js k b e Še j k b e , hga „kfkf , r k a h g s k nu c j k a fc k ab k jb e - f ck ab k jb e ng c `b k … k k a r k a `a f`j hgh gs e… kck