TINJAUAN ATAS STRUKTUR PENGENDALIAN INTERN PENERIMAAN KAS PADA PERUM PERUMNAS REGIONAL IV BANDUNG
DAFTAR ISI
LEMBAR PENGESAHAN
SURAT PERNYATAAN
ABSTRAK ................................................................................................................... i
ABSTRACT ................................................................................................................. ii
KATA PENGANTAR ............................................................................................... iii
DAFTAR ISI .............................................................................................................. vi
DAFTAR GAMBAR ................................................................................................. ix
DAFTAR TABEL ...................................................................................................... x
DAFTAR LAMPIRAN ............................................................................................. xi
BAB I PENDAHULUAN ........................................................................................... 1
1.1 Latar Belakang Pemilihan Judul ......................................................................... 1
1.2 Identifikasi Masalah ........................................................................................... 4
1.3 Maksud dan Tujuan Laporan Tugas Akhir ......................................................... 4
1.4 Kegunaan Laporan Tugas Akhir ........................................................................ 5
1.5 Lokasi dan Waktu Kerja Praktik ........................................................................ 5
BAB II BAHAN RUJUKAN ..................................................................................... 7
2.1 Pengendalian Intern ............................................................................................ 7
2.1.1 Pengertian Pengendalian .............................................................................. 7
2.1.2 Pengertian Pengendalian Intern ................................................................... 8
2.1.3 Sifat – sifat Pengendalian Intern .................................................................. 9
2.1.4 Tujuan Pengendalian Intern ....................................................................... 10
2.1.5 Fungsi Pengendalian Intern ....................................................................... 12
vi
vii
2.1.6 Unsur – unsur Pengendalian Intern ........................................................... 13
2.1.7 Komponen Pengendalian Intern ................................................................ 16
2.1.8 Lingkup Pengendalian Intern ..................................................................... 20
2.1.9 Keterbatasan Pengendalian Intern ............................................................. 21
2.2 Penerimaan Kas ................................................................................................ 22
2.2.1 Pengertian Kas ........................................................................................... 22
2.2.2 Komposisi Kas ........................................................................................... 23
2.2.3 Jenis dan Fungsi Kas ................................................................................. 24
2.2.4 Sumber Penerimaan dan Penggunaan Kas ................................................ 25
2.3 Struktur Pengendalian Intern Penerimaan Kas ................................................. 26
2.3.1 Unsur Pengendalian Intern Penerimaan Kas ............................................. 27
2.3.2 Sistem dan Prosedur Penerimaan Kas ....................................................... 30
2.3.3 Catatan Akuntansi dalam Penerimaan Kas ................................................ 36
2.3.4 Pemeriksaan Intern Penerimaan Kas ......................................................... 37
BAB III OBJEK DAN METODE PENELITIAN ................................................. 38
3.1 Objek Penelitian dan Laporan Tugas Akhir ..................................................... 38
3.1.1 Sejarah Berdirinya Perum Perumnas ......................................................... 38
3.1.2 Visi dan Misi Perum Perumnas ................................................................. 40
3.1.3 Struktur Organisasi .................................................................................... 41
3.1.4 Tugas dan Wewenang ................................................................................ 42
3.1.5 Aktivitas Perusahaan .................................................................................. 47
3.2 Metode Penelitian Tugas Akhir ........................................................................ 48
3.2.1 Jenis dan Sumber Data .............................................................................. 49
3.2.2 Teknik Pengumpulan Data ......................................................................... 49
viii
BAB IV ANALISIS .................................................................................................. 50
4.1 Gambaran Penerimaan Kas Melalui Penjualan Pada Perum Perumnas Regional
IV ...................................................................................................................... 50
4.2 Peranan Pengendalian Intern Penerimaan Kas Pada Perum Perumnas Regional
IV ...................................................................................................................... 52
4.3 Prosedur Penerimaan Kas Pada Perum Perumnas Regional IV ....................... 52
4.3.1 Kendala dan Upaya .................................................................................... 55
4.4 Dokumen yang Digunakan ............................................................................... 56
4.5 Pengendalian Pencatatan Penerimaan Kas ....................................................... 57
4.6 Pelaksanaan Pengendalian Intern Pada Perum Perumnas Regional IV............ 58
4.7 Pengawasan Pengendalian Intern Pada Perum Perumnas ............................... 63
4.7.1 Analisa Pengendalian Penerimaan Kas Melalui Perbandingan Antara
Rencana Kerja Anggran Perusahaan (RKAP) dan Realisasi Penjualan .... 64
BAB V PENUTUP .................................................................................................... 77
5.1 Kesimpulan ....................................................................................................... 77
5.2 Saran ................................................................................................................. 78
DAFTAR PUSTAKA ............................................................................................... 79
LAMPIRAN
DAFTAR RIWAYAT HIDUP
LEMBAR PENGESAHAN
SURAT PERNYATAAN
ABSTRAK ................................................................................................................... i
ABSTRACT ................................................................................................................. ii
KATA PENGANTAR ............................................................................................... iii
DAFTAR ISI .............................................................................................................. vi
DAFTAR GAMBAR ................................................................................................. ix
DAFTAR TABEL ...................................................................................................... x
DAFTAR LAMPIRAN ............................................................................................. xi
BAB I PENDAHULUAN ........................................................................................... 1
1.1 Latar Belakang Pemilihan Judul ......................................................................... 1
1.2 Identifikasi Masalah ........................................................................................... 4
1.3 Maksud dan Tujuan Laporan Tugas Akhir ......................................................... 4
1.4 Kegunaan Laporan Tugas Akhir ........................................................................ 5
1.5 Lokasi dan Waktu Kerja Praktik ........................................................................ 5
BAB II BAHAN RUJUKAN ..................................................................................... 7
2.1 Pengendalian Intern ............................................................................................ 7
2.1.1 Pengertian Pengendalian .............................................................................. 7
2.1.2 Pengertian Pengendalian Intern ................................................................... 8
2.1.3 Sifat – sifat Pengendalian Intern .................................................................. 9
2.1.4 Tujuan Pengendalian Intern ....................................................................... 10
2.1.5 Fungsi Pengendalian Intern ....................................................................... 12
vi
vii
2.1.6 Unsur – unsur Pengendalian Intern ........................................................... 13
2.1.7 Komponen Pengendalian Intern ................................................................ 16
2.1.8 Lingkup Pengendalian Intern ..................................................................... 20
2.1.9 Keterbatasan Pengendalian Intern ............................................................. 21
2.2 Penerimaan Kas ................................................................................................ 22
2.2.1 Pengertian Kas ........................................................................................... 22
2.2.2 Komposisi Kas ........................................................................................... 23
2.2.3 Jenis dan Fungsi Kas ................................................................................. 24
2.2.4 Sumber Penerimaan dan Penggunaan Kas ................................................ 25
2.3 Struktur Pengendalian Intern Penerimaan Kas ................................................. 26
2.3.1 Unsur Pengendalian Intern Penerimaan Kas ............................................. 27
2.3.2 Sistem dan Prosedur Penerimaan Kas ....................................................... 30
2.3.3 Catatan Akuntansi dalam Penerimaan Kas ................................................ 36
2.3.4 Pemeriksaan Intern Penerimaan Kas ......................................................... 37
BAB III OBJEK DAN METODE PENELITIAN ................................................. 38
3.1 Objek Penelitian dan Laporan Tugas Akhir ..................................................... 38
3.1.1 Sejarah Berdirinya Perum Perumnas ......................................................... 38
3.1.2 Visi dan Misi Perum Perumnas ................................................................. 40
3.1.3 Struktur Organisasi .................................................................................... 41
3.1.4 Tugas dan Wewenang ................................................................................ 42
3.1.5 Aktivitas Perusahaan .................................................................................. 47
3.2 Metode Penelitian Tugas Akhir ........................................................................ 48
3.2.1 Jenis dan Sumber Data .............................................................................. 49
3.2.2 Teknik Pengumpulan Data ......................................................................... 49
viii
BAB IV ANALISIS .................................................................................................. 50
4.1 Gambaran Penerimaan Kas Melalui Penjualan Pada Perum Perumnas Regional
IV ...................................................................................................................... 50
4.2 Peranan Pengendalian Intern Penerimaan Kas Pada Perum Perumnas Regional
IV ...................................................................................................................... 52
4.3 Prosedur Penerimaan Kas Pada Perum Perumnas Regional IV ....................... 52
4.3.1 Kendala dan Upaya .................................................................................... 55
4.4 Dokumen yang Digunakan ............................................................................... 56
4.5 Pengendalian Pencatatan Penerimaan Kas ....................................................... 57
4.6 Pelaksanaan Pengendalian Intern Pada Perum Perumnas Regional IV............ 58
4.7 Pengawasan Pengendalian Intern Pada Perum Perumnas ............................... 63
4.7.1 Analisa Pengendalian Penerimaan Kas Melalui Perbandingan Antara
Rencana Kerja Anggran Perusahaan (RKAP) dan Realisasi Penjualan .... 64
BAB V PENUTUP .................................................................................................... 77
5.1 Kesimpulan ....................................................................................................... 77
5.2 Saran ................................................................................................................. 78
DAFTAR PUSTAKA ............................................................................................... 79
LAMPIRAN
DAFTAR RIWAYAT HIDUP