Institutional Repository | Satya Wacana Christian University: Prosedur Administrasi Kas pada KPRI DWIPANTI Salatiga

Abstract

Cooperative Dwija Panca Bakti is one that focuses on the co-operative savings and loans
(loans) and trade. Good accounting system is expected to help cooperatives in financial
management and also be able to produce reasonable, accurate, precise and reliable financial
statements. In this study, research or internship will be done on the system of cash receipts and
payments on Cooperative Dwija Panca Bakti. This study aims to writers can practice and
perform activities related to cash receipts and payments system which has been applied to the
Cooperative Dwija Panca Bakti and useful to provide solutions related to the weakness of the
case, especially in the cash receipts and disbursements on Cooperative Dwija Panca Bakti.
From the analysis and discussion, it can be concluded as follows : the system of cash receipts
and payments on Cooperative Dwija Panca Bakti done by manual process (mostly) and
computerization (only commercial unit). From the results it is known that internship supervision
and control system of cash receipts and disbursements in cooperative Dwija Panca Bakti is
lacking so that there is some possibility of error and fraud.
Keywords : accounting system, the system of cash receipts, cash disbursements system.