Sistem Pengendalian Intern Kas Pada PT. Railink
TUGAS AKHIR
SISTEM PENGENDALIAN INTERN KAS
PADA PT. RAILINK
MEDAN
Oleh :
Muhammad Yusuf Asril
122102042
PROGRAM STUDI D3 AKUNTANSI
FAKULTAS EKONOMI DAN BISNIS
UNIVERSITAS SUMATERA UTARA
MEDAN
2015
DAFTAR ISI
Halaman
KATA PENGANTAR .....................................................................................
i
DAFTAR ISI .................................................................................................... . iii
DAFTAR TABEL ........................................................................................... . v
DAFTAR GAMBAR ....................................................................................... vi
DAFTAR LAMPIRAN .................................................................................... vii
BAB I
PENDAHULUAN ....................................................................... 1
A. Latar Belakang Masalah ......................................................... 1
B. Rumusan Masalah .................................................................. 3
C. Tujuan dan Manfaat Penelitian ............................................... 4
D. Rencana Penulisan ................................................................. 5
1. Jadwal Survei/Observasi ................................................. 5
2. Rencana Isi ....................................................................... 6
BAB II
PT. RAILINK MEDAN .............................................................. 8
A. Sejarah Ringkas ...................................................................... 8
B. Struktur Organisasi ................................................................. 11
C. Job Description ...................................................................... 12
D. Jaringan Usaha ......................................................................... 22
E. Kinerja Usaha Terkini ............................................................ 23
F. Rencana Usaha ......................................................................... 24
BAB III
SISTEM PENGENDALIAN INTERN KAS PADA
PT. RAILINK MEDAN .............................................................. 25
A. Pengertian Sistem Pengendalian Internal Kas ........................ 25
B. Tujuan dan Fungsi Pengendalian Internal Kas ....................... 32
C. Unsur-Unsur Pengendalian Internal Kas ................................ 36
D. Prosedur Penerimaan dan Pengeluaran Kas ........................... 38
E. Jenis-jenis Penerimaan dan Pengeluaran Kas ........................ 40
F. Sistem Pengendalian Internal Kas .......................................... 41
BAB IV
KESIMPULAN DAN SARAN ................................................... 44
A. Kesimpulan ............................................................................ 44
B. Saran ....................................................................................... 46
DAFTAR PUSTAKA ..................................................................................... 47
LAMPIRAN ..................................................................................................... 48
DAFTAR TABEL
Tabel
Judul
Halaman
Tabel 1.1 Jadwal Survei/Observasi dan Penyusunan Laporan Tugas Akhir .. .. 5
DAFTAR GAMBAR
Gambar
Gambar 2.1
Judul
Halaman
Struktur Organisasi PT.Railink . .......................................
12
SISTEM PENGENDALIAN INTERN KAS
PADA PT. RAILINK
MEDAN
Oleh :
Muhammad Yusuf Asril
122102042
PROGRAM STUDI D3 AKUNTANSI
FAKULTAS EKONOMI DAN BISNIS
UNIVERSITAS SUMATERA UTARA
MEDAN
2015
DAFTAR ISI
Halaman
KATA PENGANTAR .....................................................................................
i
DAFTAR ISI .................................................................................................... . iii
DAFTAR TABEL ........................................................................................... . v
DAFTAR GAMBAR ....................................................................................... vi
DAFTAR LAMPIRAN .................................................................................... vii
BAB I
PENDAHULUAN ....................................................................... 1
A. Latar Belakang Masalah ......................................................... 1
B. Rumusan Masalah .................................................................. 3
C. Tujuan dan Manfaat Penelitian ............................................... 4
D. Rencana Penulisan ................................................................. 5
1. Jadwal Survei/Observasi ................................................. 5
2. Rencana Isi ....................................................................... 6
BAB II
PT. RAILINK MEDAN .............................................................. 8
A. Sejarah Ringkas ...................................................................... 8
B. Struktur Organisasi ................................................................. 11
C. Job Description ...................................................................... 12
D. Jaringan Usaha ......................................................................... 22
E. Kinerja Usaha Terkini ............................................................ 23
F. Rencana Usaha ......................................................................... 24
BAB III
SISTEM PENGENDALIAN INTERN KAS PADA
PT. RAILINK MEDAN .............................................................. 25
A. Pengertian Sistem Pengendalian Internal Kas ........................ 25
B. Tujuan dan Fungsi Pengendalian Internal Kas ....................... 32
C. Unsur-Unsur Pengendalian Internal Kas ................................ 36
D. Prosedur Penerimaan dan Pengeluaran Kas ........................... 38
E. Jenis-jenis Penerimaan dan Pengeluaran Kas ........................ 40
F. Sistem Pengendalian Internal Kas .......................................... 41
BAB IV
KESIMPULAN DAN SARAN ................................................... 44
A. Kesimpulan ............................................................................ 44
B. Saran ....................................................................................... 46
DAFTAR PUSTAKA ..................................................................................... 47
LAMPIRAN ..................................................................................................... 48
DAFTAR TABEL
Tabel
Judul
Halaman
Tabel 1.1 Jadwal Survei/Observasi dan Penyusunan Laporan Tugas Akhir .. .. 5
DAFTAR GAMBAR
Gambar
Gambar 2.1
Judul
Halaman
Struktur Organisasi PT.Railink . .......................................
12