Evaluasi Pengendalian Intern Atas Sistem Akuntansi Penjualan Tunai dan Penerimaan Kas (Studi Kasus pada Grup Salon Tiger Barbershop Group)

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EVALUASI PENGENDALIAN INTERN ATAS SISTEM AKUNTANSI

PENJUALAN TUNAI DAN PENERIMAAN KAS

(Studi Kasus pada Grup Salon Tiger Barbershop Group)

Halomoando Ezra Siti Ragil Handayani

Dwiatmanto

Fakultas Ilmu Administrasi Universitas Brawijaya

Malang

Email : halomoando95@gmail.com

ABSTR_:CT

In the results Z_{nd discussion of c}Z_{sh s}Z_les Z_{ccounting system is still not running efficiently on the cle}Z_{ning service}

for procedurZ_{l timing, thus c}Z_{n be disrupting of consumers convenience. Furthermore, in the c}Z_{sh receipt} Z_{ccounting system, The Fin}Z_nciZ_l Z_{ccount of comp}Z_{ny owner is not sep}Z_rZ_{ted from the comp}Z_{ny fin}Z_nciZ_l Z_{ccount. The intern}Z_{l control of the c}Z_{sh s}Z_{le system in its speci}Z_{lized org}Z_nizZ_{tion, the c}Z_{sh register is still p}Z_rt

of the sZ_{les dep}Z_{rtment, then for c}Z_{sh s}Z_{les invoice is not} Z_ccurZ_{te bec}Z_{use there is no customer's identity}

(customer nZ_me, Z_ddress, Z_{nd phone number) so the intern}Z_{l control of the c}Z_{sh s}Z_{le system is not work well. The}

internZ_{l control c}Z_{sh receipts} Z_{ccounting system org}Z_nizZ_{tion, th}Z_{t c}Z_{shier still concurrently the s}Z_{les dep}Z_rtment Z_{nd m}Z_nZ_{ger is still concurrently fin}Z_{nce dep}Z_{rtment, then for the security of c}Z_{sh s}ZOHV LQYRLFH LW¶V QRW ZHOO

secured becZXVH LW¶V QRW_{equipped with c}Z_{sh register m}Z_chine.

Keywords: Evaluation, Internal Control, Accounting System, Cash Sales, Cash Receipts

ABSTRAK

Di dZ_lZ_{m h}Z_{sil d}Z_{n pemb}Z_hZ_sZ_{n p}Z_dZ _bZ_giZ_{n sistem} Z_kuntZ_{nsi penju}Z_lZ_{n tun}Z_{i m}Z_{sih belum berj}Z_lZ_{n deng}Z_n efisien yZ_{itu p}Z_dZ _bZ_giZ_{n cle}Z_{ning service untuk timing} Z_tZ_{u w}Z_{ktu y}Z_{ng dip}Z_kZ_{i d}Z_lZ_{m mel}Z_kukZ_{n prosedur tid}Z_k tepZ_{t, sehingg}Z _menggZ_{nggu keny}Z_mZ_nZ_{n konsumen. Sel}Z_njutnyZ_{, p}Z_dZ _sistem Z_kuntZ_{nsi penerim}ZZ_{n k}Z_s, rekening pemilik perusZ_hZZ_{n tid}Z_{k dipis}Z_hkZ_{n deng}Z_{n rekening keu}Z_ngZ_{n perus}Z_hZZ_{n. Untuk pengend}Z_liZ_n internZ_{l sistem penju}Z_lZ_{n tun}Z_{i p}Z_dZ _orgZ_nisZ_sinyZ _{khusus b}Z_giZ_{n k}Z_{sir m}Z_{sih mer}Z_ngkZ_{p b}Z_giZ_{n penju}Z_lZ_n, kemudiZ_{n untuk f}Z_{ktur penju}Z_lZ_{n tun}Z_{i d}Z_lZ_{m h}Z_{l identit}Z_{s pel}Z_nggZ_{n belum disert}Z_kZ_{n (n}Z_mZ _pelZ_nggZ_n, Z_lZ_mZ_t, dZ_{n nomor telepon) sehingg}Z _{belum dik}Z_tZ_kZ_{n seh}Z_{t. Untuk pengend}Z_liZ_{n intern}Z_{l sistem} Z_kuntZ_{nsi penerim}ZZ_n kZ_{s p}Z_dZ _orgZ_nisZ_sinyZ _{khusus b}Z_giZ_{n k}Z_{sir m}Z_{sih mer}Z_ngkZ_{p b}Z_giZ_{n penju}Z_lZ_{n d}Z_{n m}Z_nZ_{ger m}Z_{sih mer}Z_ngkZ_p bZ_giZ_{n keu}Z_ngZ_{n, kemudi}Z_{n untuk ke}Z_mZ_nZ_{n f}Z_{ktur penju}Z_lZ_{n tun}Z_{i belum dik}Z_tZ_kZ_{n seh}Z_{t k}Z_renZ _tidZ_k dilengkZ_{pi mesin register k}Z_s.

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1. 3(1':_+8/8:₁

PerusZ_hZZ_{n Tiger B}Z_{rbershop Group} bergerZ_{k di bid}Z_{ng j}Z_sZ _{potong r}Z_{mbut pri}Z _yZ_ng sudZ_{h berj}Z_lZ_{n sec}Z_rZ_proffesionZ_{l d}Z_lZ_{m mendukung} kebutuhZ_{n pri}Z _sebZ_gZ_{i s}Z_rZ_nZ _{untuk potong r}Z_mbut yZ_{ng didukung deng}Z_{n trend model potong r}Z_mbut priZ _pZ_dZ _sZZ_{t ini. Tet}Z_{pi m}Z_{sih mempuny}Z_i kelemZ_hZ_{n d}Z_lZ_{m pengend}Z_liZ_{n intern}Z_{l y}Z_itu pengZ_wZ_sZ_{n perus}Z_hZZ_{n, Pengend}Z_liZ_{n intern}Z_l dZ_lZ_{m h}Z_{l peng}Z_wZ_sZ_{n m}Z_{sih dik}Z_tZ_kZ_{n lem}Z_h, kZ_renZ _dZ_lZ_{m peng}Z_wZ_sZ_nnyZ _mZ_{sih diperc}Z_yZ_kZ_n kepZ_dZ _personZ_l Z_tZ_{u k}Z_ryZ_wZ_{n diseti}Z_{p toko sert}Z dZ_lZ_{m org}Z_nisZ_sinyZ _mZ_nZ_gernyZ _hZ_nyZ _berjumlZ_{h 1} (sZ_{tu) d}Z_lZ_{m memeg}Z_{ng kend}Z_li Z_tZ_{s semu}Z _toko yZ_{ng m}Z_{sih berl}Z_ndZ_skZ_{n kep}Z_dZ _kepercZ_yZZ_n Z_tZ_u

trust. SehinggZ _{Tiger B}Z_{rbershop Group ini m}Z_sih dZ_lZ_{m t}Z_hZ_{p perus}Z_hZZ_{n y}Z_{ng berkemb}Z_{ng menj}Z_di perusZ_hZZ_{n bes}Z_{r, m}Z_kZ _terkZ_{it h}Z_{l tersebut} diperlukZ_n Z_dZ_nyZ _perbZ_ikZ_{n d}Z_lZ_{m bid}Z_ng pengendZ_liZ_{n intern}Z_{l d}Z_lZ_{m h}Z_{l peng}Z_wZ_sZ_n perusZ_hZZ_n.

Sistem Z_kuntZ_{nsi Tiger B}Z_{rbershop Group} untuk penjuZ_lZ_nnyZ _menggunZ_kZ_{n sistem} Z_kuntZ_nsi penjuZ_lZ_{n sec}Z_rZ _tunZ_{i y}Z_{itu pemb}Z_yZ_rZ_{n dil}Z_kukZ_n setelZ_{h tuk}Z_{ng potong r}Z_{mbut menerim}Z _{order d}Z_ri konsumen untuk melZ_kukZ_{n pemotong}Z_{n r}Z_mbut sesuZ_{i deng}Z_{n seler}Z _konsumen, Z_dZ_{pun sistem} Z_kuntZ_{nsi Tiger B}Z_{rbershop Group} untuk penerimZZ_{n k}Z_{s menggun}Z_kZ_{n sistem} Z_kuntZ_nsi penerimZZ_{n k}Z_{s sec}Z_rZ _tunZ_{i y}Z_{itu menerim}Z pembZ_yZ_rZ_{n h}Z_rgZ _jZ_sZ Z_tZ_{s potong r}Z_{mbut d}Z_ri konsumen dZ_{n memberik}Z_{n t}Z_ndZ _pembZ_yZ_rZ_n sebZ_gZ_{i bukti tr}Z_nsZ_{ksi kep}Z_dZ _konsumen.

PengendZ_liZ_{n intern}Z_{l d}Z_pZ_{t dip}Z_ndZ_ng sebZ_gZ_{i su}Z_tu Z_lZ_{t ukur y}Z_{ng s}Z_ngZ_{t penting b}Z_gi pihZ_{k m}Z_nZ_{jemen, untuk mem}Z_stikZ_{n penc}Z_pZ_iZ_n tujuZ_{n perus}Z_hZZ_{n. Deng}Z_n Z_dZ_nyZ _suZ_tu pengendZ_liZ_{n intern}Z_{l, m}Z_nZ_{jemen d}Z_pZ_{t menget}Z_hui gZ_mbZ_rZ_{n sec}Z_rZ _{umum d}Z_{ri kegi}Z_tZ_{n perus}Z_hZZ_n yZ_{ng dil}Z_kukZ_{n d}Z_lZ_{m su}Z_{tu periode. Kegi}Z_tZ_n perusZ_hZZ_{n tersebut} Z_kZ_{n mengh}Z_dZ_pi permZ_sZ_lZ_hZ_n-permZ_sZ_lZ_hZ_{n berup}Z _hZ_mbZ_tZ_n Z_tZ_{upun kend}Z_lZ _didZ_lZ_{m menc}Z_pZ_{i tuju}Z_n perusZ_hZZ_{n. Berken}ZZ_{n deng}Z_{n penc}Z_pZ_iZ_{n tuju}Z_n tersebut mZ_kZ _setiZ_{p perus}Z_hZZ_{n membutuhk}Z_n pengendZ_liZ_{n intern}Z_{l, b}Z_{ik perus}Z_hZZ_{n persero}Z_n mZ_{upun perus}Z_hZZ_{n peror}Z_ngZ_{n. D}Z_lZ_m pengendZ_liZ_{n intern}Z_{l melib}Z_tkZ_{n pen}Z_tZZ_{n t}Z_nggung jZ_wZ_{b d}Z_{ri m}Z_sing-mZ_{sing unit kerj}Z Z_tZ_upun

perseorZ_ngZ_{n d}Z_lZ_{m su}Z_{tu org}Z_nisZ_{si y}Z_ng bertZ_{nggung j}Z_wZ_{b untuk seti}Z_{p tug}Z_snyZ Z_tZ_u pekerjZZ_{n tertentu y}Z_{ng dibeb}Z_nkZ_{n kep}Z_dZ_nyZ melZ_{lui pemb}Z_giZ_{n tug}Z_{s, wewen}Z_{ng, d}Z_{n t}Z_nggung jZ_wZ_{b y}Z_{ng jel}Z_s.

PengendZ_liZ_{n intern}Z_l Z_tZ_{s penerim}ZZ_{n d}Z_n pengeluZ_rZ_{n k}Z_{s menj}Z_{di h}Z_{l y}Z_{ng penting untuk} perusZ_hZZ_{n peror}Z_ngZ_{n, ketik}Z _{prosedur permint}ZZ_n uZ_{ng d}Z_{n pert}Z_nggungjZ_wZ_bZ_{n di}Z_bZ_ikZ_{n oleh} kZ_ryZ_wZ_{n. Kemungkin}Z_{n untuk terj}Z_dinyZ penyelewengZ_{n d}Z_lZ_{m penerim}ZZ_{n d}Z_{n penggun}ZZ_n kZ_{s y}Z_{ng merugik}Z_{n perus}Z_hZZ_n Z_kZ_{n s}Z_ngZ_{t bes}Z_r. :_pZ_bilZ _perusZ_hZZ_{n peror}Z_ngZ_{n ingin tet}Z_{p going} concern, mZ_kZ _pengendZ_liZ_{n intern}Z_{l y}Z_{ng efektif} Z_tZ_{s penerim}ZZ_{n d}Z_{ri penju}Z_lZ_{n j}Z_sZ _dZ_{n penerim}ZZ_n kZ_{s s}Z_ngZ_{t penting dikend}Z_likZ_{n d}Z_{n menj}Z_di perhZ_tiZ_{n khusus. Ketik}Z _{pemilik perus}Z_hZZ_n perorZ_ngZ_{n tid}Z_{k d}Z_pZ_{t terjun sec}Z_rZ _lZ_{ngsung d}Z_n secZ_rZ _{rutin did}Z_lZ_{m mel}Z_kukZ_{n control} Z_tZ_s Z_ktivitZ_s bisnisnyZ_{. Ke}Z_dZZ_{n ini} Z_kZ_{n memungkink}Z_n terjZ_dinyZ _tindZ_kZ_{n penyeleweng}Z_{n d}Z_lZ_m penerimZZ_{n d}Z_{n pengelu}Z_rZ_{n k}Z_{s y}Z_{ng tid}Z_k diotorisZ_{si deng}Z_{n b}Z_{ik oleh k}Z_ryZ_wZ_{n. Lebih-lebih} untuk Tiger BZ_{rbershop Group d}Z_lZ_{m h}Z_l pengZ_wZ_sZ_{n y}Z_{ng dil}Z_kukZ_{n oleh pemilik perus}Z_hZZ_n kZ_renZ _{pemilik perus}Z_hZZ_{n tid}Z_{k memiliki w}Z_ktu yZ_{ng cukup untuk meng}Z_wZ_{si semu}Z _perusZ_hZZ_{n di} tempZ_{t y}Z_{ng berbed}Z_{, sehingg}Z _{pemilik perus}Z_hZZ_n mZ_{sih memperc}Z_yZ_kZ_{n penuh kep}Z_dZ _mZ_nZ_ger perusZ_hZZ_{n d}Z_lZ_{m h}Z_{l peng}Z_wZ_sZ_{n perus}Z_hZZ_n, keuZ_ngZ_{n perus}Z_hZZ_{n, d}Z_{n sumber d}Z_yZ _mZ_nusiZ perusZ_hZZ_{n y}Z_{ng ber}Z_kibZ_{t p}Z_dZ _timbulnyZ _berbZ_gZ_i permZ_sZ_lZ_hZ_{n d}Z_lZ_{m h}Z_{l penju}Z_lZ_{n d}Z_{n penerim}ZZ_n kZ_{s, h}Z_{l itu dibuktik}Z_{n setel}Z_{h peneliti d}Z_pZ_{t h}Z_sil wZ_wZ_ncZ_rZ _dengZ_{n E}Z_SZ_{N Dj}Z_{nter P. Sin}Z_mbelZ

VHOZ_{NX pemilik perus}Z_hZZ_{n p}Z_dZ _hZ_{ri K}Z_{mis, 16} FebruZ_{ri 2017.}

2. KAJIAN 3867:_.:

2.1. PengendZ_liZ_{n Intern}Z_l.

Definisi Sistem PengendZ_liZ_{n Intern}Z_l Menurut RZ_mZ _dZ_{n Jones d}Z_lZ_{m Hendy} DwiptZ _PermZ_nZ _{(2014:3) definisi sistem} pengendZ_liZ_{n intern}Z_{l y}Z_{itu proses y}Z_{ng dipeng}Z_ruhi oleh struktur orgZ_nisZ_{si terk}Z_{it. Pengend}Z_liZ_{n intern} dirZ_ncZ_{ng deng}Z_{n tuju}Z_{n untuk memberik}Z_n kepZ_stiZ_{n penc}Z_pZ_iZ_{n efektivit}Z_{s d}Z_{n efisiensi} operZ_{si, ke}Z_ndZ_lZ_{n pel}Z_porZ_{n keu}Z_ngZ_{n, ket}ZZ_tZ_n perZ_turZ_{n y}Z_{ng sud}Z_{h dibu}Z_{t perus}Z_hZZ_{n. Sel}Z_{in itu}

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68 menurut WidjZ_jZ_{nto (2001:18) definisi sistem}

pengendZ_liZ_{n intern}Z_{l y}Z_{itu sistem pengend}Z_liZ_n yZ_{ng meliputi struktur org}Z_nisZ_{si besert}Z _semuZ metode dZ_{n ukur}Z_{n y}Z_{ng diter}Z_pkZ_{n d}Z_lZ_m perusZ_hZZ_n.

TujuZ_{n Pengend}Z_liZ_{n Intern}Z_l

Menurut MulyZ_{di (2016:129) tuju}Z_{n sistem} pengendZ_liZ_{n intern}Z_{l y}Z_{itu :}

a. MenjZ_gZZ_{set org}Z_nisZ_si

b. Mengecek ketelitiZ_{n d}Z_{n ke}Z_ndZ_lZ_{n d}Z_tZ Z_kuntZ_nsi

c. Mendorong efisiensi

d. Mendorong dipZ_tuhinyZ _kebijZ_kZ_{n m}Z_nZ_jemen

Unsur Sistem PengendZ_liZ_{n Intern}Z_l

Unsur pokok sistem pengendZ_liZ_{n intern}Z_{l menurut} MulyZ_{di (2016:130) :}

a. Struktur orgZ_nisZ_{si y}Z_{ng memis}Z_hkZ_{n t}Z_nggung jZ_wZ_{b fungsion}Z_{l sec}Z_rZ _tegZ_s.

b. Sistem wewenZ_{ng d}Z_{n prosedur penc}Z_tZ_tZ_{n y}Z_ng memberikZ_{n perlindung}Z_{n y}Z_{ng cukup terh}Z_dZ_p Z_{set, ut}Z_{ng, pend}Z_pZ_tZ_{n, d}Z_{n beb}Z_n.

c. PrZ_{ktik y}Z_{ng seh}Z_{t d}Z_lZ_{m mel}Z_ksZ_nZ_kZ_{n tug}Z_{s d}Z_n fungsi setiZ_{p unit org}Z_nisZ_si.

d. KZ_ryZ_wZ_{n y}Z_{ng mutuny}Z _sesuZ_{i deng}Z_{n t}Z_nggung jZ_wZ_bnyZ_.

2.2. Sistem :_kuntZ_nsi

Definisi Sistem dZ_{n Prosedur}

Sistem Z_dZ_lZ_{h su}Z_{tu j}Z_ringZ_{n prosedur y}Z_ng dibuZ_{t menurut pol}Z _yZ_{ng terp}Z_{du untuk} melZ_ksZ_nZ_kZ_{n kegi}Z_tZ_{n pokok perus}Z_hZZ_{n. Prosedur} Z_dZ_lZ_{h su}Z_{tu urut}Z_{n kegi}Z_tZ_{n klerik}Z_{l, bi}Z_sZ_nyZ melibZ_tkZ_{n beber}Z_pZ _orZ_{ng d}Z_lZ_{m s}Z_{tu dep}Z_rtemen Z_tZ_{u lebih, y}Z_{ng dibu}Z_{t untuk menj}Z_{min pen}Z_ngZ_nZ_n secZ_rZ _serZ_gZ_{m tr}Z_nsZ_{ksi perus}Z_hZZ_{n y}Z_{ng berul}Z ng-ulZ_{ng (Muly}Z_{di, 2016:4).}

PengertiZ_{n Sistem} :_kuntZ_nsi

Sistem Z_kuntZ_{nsi memiliki per}Z_nZ_{n y}Z_ng berpengZ_{ruh p}Z_dZ _perusZ_hZZ_{n. Menurut Muly}Z_di

³6LVWHP Z_kuntZ_nsi Z_dZ_lZ_{h org}Z_nisZ_si

formulir, cZ_tZ_tZ_{n, d}Z_{n l}Z_porZ_{n y}Z_{ng dikoordin}Z_si sedemikiZ_{n rup}Z _{untuk menyedi}Z_kZ_{n inform}Z_si keuZ_ngZ_{n y}Z_{ng dibutuhk}Z_{n oleh m}Z_nZ_{jemen gun}Z memudZ_hkZ_{n pengelol}ZZ_{n perus}Z_hZZ_Q´

TujuZ_{n Pengemb}Z_ngZ_{n Sistem} :_kuntZ_nsi Menurut MulyZ_{di (2016:15), tuju}Z_{n pengemb}Z_ngZ_n sistem Z_kuntZ_{nsi y}Z_{itu seb}Z_gZ_{i berikut :}

a. Untuk menyediZ_kZ_{n inform}Z_{si b}Z_{gi pengelol}ZZ_n kegiZ_tZ_{n us}Z_hZ _bZ_ru.

b. Untuk memperbZ_{iki inform}Z_{si y}Z_{ng dih}Z_silkZ_n oleh sistem yZ_{ng sud}Z_h Z_dZ_{, b}Z_{ik mengen}Z_{i mutu,}

ketepZ_tZ_{n peny}Z_jiZ_{n, m}Z_{upun struktur} informZ_sinyZ_.

c. Untuk memperbZ_{iki pengend}Z_liZ_n Z_kuntZ_{nsi d}Z_n pengecekZ_{n intern, y}Z_{itu untuk memperb}Z_iki tingkZ_{t ke}Z_ndZ_lZ_{n (reli}Z_{bility) inform}Z_si Z_kuntZ_{nsi d}Z_{n untuk menyedi}Z_kZ_{n c}Z_tZ_tZ_n lengkZ_{p mengen}Z_{i pert}Z_nggungjZ_wZ_bZ_{n d}Z_n perlindungZ_{n kek}Z_yZZ_{n perus}Z_hZZ_n.

d. Untuk mengurZ_{ngi bi}Z_yZ _klerikZ_{l d}Z_lZ_m penyelenggZ_rZZ_{n c}Z_tZ_tZ_n Z_kuntZ_nsi

LZ_ngkZ_h-lZ_ngkZ_{h d}Z_lZ_{m menyusun sistem} Z_kuntZ_nsi

0HQXUXW %Z_ULGZZ_{Q 2012:11), L}Z_ngkZ_h-lZ_ngkZ_h

dZ_lZ_{m menyusun sistem} Z_kuntZ_si Z_tZ_{u system life}

cycle terdiri dZ_{ri :}

a. :_nZ_lisZ _{sistem y}Z_ng Z_dZ_.

b. MerencZ_nZ_kZ_{n sistem} Z_kuntZ_{nsi (system design).} c. PenerZ_pZ_{n sistem} Z_kuntZ_nsi.

d. PengZ_wZ_sZ_{n sistem b}Z_{ru (follow-up).}

2.3. Sistem :_kuntZ_{nsi Penju}Z_lZ_{n Tun}Z_i

PengertiZ_{n Penju}Z_lZ_{n Tun}Z_i

PenjuZ_lZ_{n merup}Z_kZ_{n kegi}Z_tZ_{n ut}Z_mZ _yZ_ng sZ_ngZ_{t penting b}Z_{gi perus}Z_hZZ_{n. Kegi}Z_tZ_{n penju}Z_lZ_n dikZ_tZ_kZ_{n penting k}Z_renZ _{sumber pend}Z_pZ_tZ_n perusZ_hZZ_{n seb}Z_giZ_{n bes}Z_{r ber}Z_sZ_{l d}Z_ri Z_ktivitZ_s penjuZ_lZ_{n. Peningk}Z_tZ_n Z_ktivitZ_{s penju}Z_lZ_{n y}Z_ng dilZ_kukZ_{n oleh perus}Z_hZZ_{n berd}Z_mpZ_{k p}Z_dZ meningkZ_tnyZ _pendZ_pZ_tZ_{n p}Z_dZ _perusZ_hZZ_n. Menurut BZ_ridwZ_{n (2012:109) ³SURVHGXU SHQMX}Z_lZ_n Z_dZ_lZ_{h urut}Z_{n kegi}Z_tZ_{n sej}Z_{k diterim}Z_nyZ _pesZ_nZ_n dZ_{ri pembeli, pengirim}Z_{n b}Z_rZ_{ng, pembu}Z_tZ_{n f}Z_ktur (penZ_gihZ_{n), d}Z_{n penc}Z_tZ_tZ_{n penju}Z_lZ_Q´

Fungsi-fungsi yZ_{ng terk}Z_{it d}Z_lZ_{m sistem}

penjuZ_lZ_{n tun}Z_i.

Fungsi yZ_{ng terk}Z_{it p}Z_dZ _{sistem penju}Z_lZ_{n tun}Z_i menurut MulyZ_{di (1988:171-172) y}Z_{itu :}

a. %Z_JLZ_{Q 2UGHU 3HQMX}Z_OZ_Q

b. %Z_JLZ_{Q .}Z_VZ

c. %Z_JLZ_{Q *XG}Z_QJ

d. %Z_JLZ_{Q 3HQJLULP}Z_{Q %}Z_UZ_QJ

e. BZ_giZ_{n Jurn}Z_{l, Buku Bes}Z_{r d}Z_{n L}Z_porZ_n.

CZ_tZ_tZ_n Z_kuntZ_nsi

CZ_tZ_tZ_n Z_kuntZ_{nsi y}Z_{ng digun}Z_kZ_{n untuk menc}Z_tZ_t trZ_nsZ_{ksi penju}Z_lZ_{n tun}Z_{i y}Z_{itu (Muly}Z_{di 1988:181) :} a. JurnZ_{l Penju}Z_lZ_n

b. JurnZ_{l Penerim}ZZ_{n K}Z_s

Dokumen yZ_{ng digun}Z_kZ_n

Menurut MulyZ_{di (1988:176), dokumen y}Z_ng digunZ_kZ_{n d}Z_lZ_{m sistem} Z_kuntZ_{nsi penju}Z_lZ_{n tun}Z_i yZ_{itu f}Z_{ktur penju}Z_lZ_{n tun}Z_{i. F}Z_{ktur penju}Z_lZ_{n tun}Z_i

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69 diisi oleh BZ_giZ_{n Order Penju}Z_lZ_{n y}Z_{ng berfungsi}

sebZ_gZ_{i peng}Z_ntZ_{r pemb}Z_yZ_rZ_{n oleh pembeli kep}Z_dZ BZ_giZ_{n K}Z_sZ_.

InformZ_{si y}Z_{ng Diperluk}Z_{n oleh}

MZ_nZ_jemen

InformZ_{si y}Z_{ng umumny}Z _diperlukZ_{n oleh} mZ_nZ_{jemen d}Z_{ri penju}Z_lZ_{n tun}Z_{i menurut Muly}Z_di (2001:462):

a. JumlZ_{h pend}Z_pZ_tZ_{n penju}Z_lZ_{n menurut jenis} produk Z_tZ_{u kelompok produk sel}Z_mZ _jZ_ngkZ wZ_{ktu tertentu.}

b. JumlZ_{h k}Z_{s y}Z_{ng diterim}Z _dZ_{ri penju}Z_lZ_{n tun}Z_i. c. JumlZ_{h h}Z_rgZ _{pokok produk y}Z_{ng diju}Z_{l sel}Z_mZ

jZ_ngkZ _wZ_{ktu tertentu.}

d. NZ_mZ _dZ_n Z_lZ_mZ_{t pembeli. Inform}Z_{si ini} diperlukZ_{n d}Z_lZ_{m penju}Z_lZ_{n produk tertentu,} nZ_{mun p}Z_dZ _umumnyZ _informZ_{si n}Z_mZ_{, d}Z_n Z_lZ_mZ_{t pembeli ini tid}Z_{k diperluk}Z_{n oleh} mZ_nZ_{jemen d}Z_{ri kegi}Z_tZ_{n penju}Z_lZ_{n tun}Z_i.

e. KuZ_ntitZ_{s produk y}Z_{ng diju}Z_l.

f. NZ_mZ _wirZ_niZ_gZ _yZ_{ng mel}Z_kukZ_{n penju}Z_lZ_n. g. OtorisZ_{si pej}Z_bZ_{t y}Z_{ng berwen}Z_ng.

JZ_ringZ_{n Prosedur y}Z_{ng membentuk Sistem} Menurut MulyZ_{di (1988:171), j}Z_ringZ_{n prosedur} sistem penjuZ_lZ_{n tun}Z_{i terdiri d}Z_{ri :}

a. Prosedur Order PenjuZ_lZ_n. b. Prosedur PenerimZZ_{n K}Z_s. c. Prosedur PenyerZ_hZ_{n B}Z_rZ_ng. d. Prosedur PenyetorZ_{n K}Z_{s ke B}Z_nk

2.4. Sistem :_kuntZ_{nsi Penerim}ZZ_{n K}Z_s

PengertiZ_{n K}Z_s

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CZ_tZ_tZ_n :_kuntZ_{nsi y}Z_{ng Digun}Z_kZ_n a. JurnZ_{l Penju}Z_lZ_n

b. JurnZ_{l Penerim}ZZ_{n K}Z_s c. JurnZ_{l Umum}

d. KZ_{rtu Persedi}ZZ_n

e. KZ_{rtu Gud}Z_{ng (Muly}Z_{di, 2016:391-392).}

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b. PitZ _{Register K}Z_{s (C}Z_{sh Register T}Z_pe). c. Credit CZ_{rd S}Z_{les Slip.}

d. Bill of LZ_ding.

e. FZ_{ktur Penju}Z_lZ_{n COD.}

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InformZ_{si y}Z_{ng diperluk}Z_{n m}Z_nZ_{jemen d}Z_ri penerimZZ_{n k}Z_{s (Muly}Z_{di, 2016: 385) :}

1) JumlZ_{h pend}Z_pZ_tZ_{n penju}Z_lZ_{n menurut jenis} produk Z_tZ_{u kelompok produk sel}Z_mZ _jZ_ngkZ wZ_{ktu tertentu.}

2) JumlZ_{h k}Z_{s y}Z_{ng diterim}Z _dZ_{ri penju}Z_lZ_{n tun}Z_i. 3) JumlZ_{h h}Z_rgZ _{pokok produk y}Z_{ng diju}Z_{l sel}Z_mZ

jZ_ngkZ _wZ_{ktu tertentu.}

4) NZ_mZ _dZ_n Z_lZ_mZ_{t pembeli. Inform}Z_{si ini} diperlukZ_{n p}Z_dZ _penjuZ_lZ_{n produk tertentu,} nZ_{mun p}Z_dZ _umumnyZ _informZ_{si n}Z_mZ _dZ_n Z_lZ_mZ_{t pembeli ini tid}Z_{k diperluk}Z_{n oleh} mZ_nZ_{jemen d}Z_{ri kegi}Z_tZ_{n penju}Z_lZ_{n tun}Z_i.

5) KuZ_ntitZ_{s produk y}Z_{ng diju}Z_l.

6) NZ_mZ _wirZ_niZ_gZ _yZ_{ng mel}Z_kukZ_{n penju}Z_lZ_n. 7) OtorisZ_{si pej}Z_bZ_{t y}Z_{ng berwen}Z_ng.

PengendZ_liZ_{n Intern Sistem} :_kuntZ_nsi

PenerimZZ_{n K}Z_s a. OrgZ_nisZ_si

1) Fungsi penyimpZ_nZ_{n k}Z_{s h}Z_{rus terpis}Z_{h d}Z_ri fungsi Z_kuntZ_nsi.

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c. PrZ_{ktek y}Z_{ng seh}Z_t

1) SZ_{ldo K}Z_{s y}Z_ng Z_dZ _ditZ_ngZ_{n h}Z_{rus dilindungi} dZ_{ri kemungkin}Z_{n pencuri}Z_n Z_tZ_{u penggun}ZZ_n yZ_{ng tid}Z_{k semestiny}Z_.

2) PenggunZZ_{n rekening kor}Z_{n b}Z_{nk (b}Z_nk stZ_{tement), y}Z_{ng merup}Z_kZ_{n inform}Z_{si d}Z_ri pihZ_{k ketig}Z_{, untuk mengecek keteliti}Z_n

Jurnal Administrasi Bisnis (JAB)|Vol. 50 No. 1 September 2017| administrasibisnis.studentjournal.ub.ac.id

70 cZ_tZ_tZ_{n k}Z_{s oleh unit org}Z_nisZ_{si y}Z_{ng tid}Z_k

terlibZ_{t d}Z_lZ_{m SHQF}Z_WZ_WZ_{Q G}Z_{Q SHQ\LPS}Z_QZ_Q

NZ_V

3) SecZ_rZ _{periodik di}Z_dZ_kZ_{n pencocok}Z_{n juml}Z_h fisik kZ_{s y}Z_ng Z_dZ _{di t}Z_ngZ_{n deng}Z_{n juml}Z_{h k}Z_s menurut cZ_tZ_tZ_n.

4) KZ_{sir diperlengk}Z_{pi deng}Z_n Z_lZ_t-Z_lZ_{t y}Z_ng mencegZ_{h terj}Z_dinyZ _pencuriZ_{n WHUK}Z_GZ_{S N}Z_V

\Z_QJZ_GZ_{GL W}Z_QJZ_Q 5) 6HPXZ _{QRPRU FHN K}Z_UXV GLSHUWZ_QJJXQJMZ_ZZ_ENZ_{Q ROHK %}Z_JLZ_{Q .}Z_VZ 0XO\Z_{GL -22).} 3. 0(72'( 3(1(/,7,:₁ -HQLV SHQHOLWLZ_{Q \}Z_{QJ GLJXQ}Z_NZ_{Q G}Z_OZ_P

SHQHOLWLZ_{Q LQL} Z_GZ_OZ_{K peneliti}Z_{n deskriptif GHQJ}Z_Q

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SZ_GZ_SHQHOLWLZ_{Q LQL}Z_GZ_OZ_{K VHE}Z_JZ_{L EHULNXW}

1. MengZ_nZ_{lisis sistem} Z_kuntZ_{nsi penju}Z_lZ_{n tun}Z_i dZ_{n penerim}ZZ_{n k}Z_{s p}Z_dZ _{Tiger B}Z_rbershop Group, yZ_{ng meliputi:}

a. Sistem Z_kuntZ_{nsi Penju}Z_lZ_{n Tun}Z_i b. Sistem :_kuntZ_{nsi Penerim}ZZ_{n K}Z_s

2. MelZ_kukZ_n Z_nZ_{lisis pengend}Z_liZ_{n intern}Z_l terhZ_dZ_{p sistem} Z_kuntZ_{nsi penju}Z_lZ_{n tun}Z_{i d}Z_n penerimZZ_{n k}Z_{s, y}Z_{ng meliputi:}

a. PengendZ_liZ_{n Intern}Z_{l Sistem} :_kuntZ_nsi PenjuZ_lZ_{n Tun}Z_i:

b. PengendZ_liZ_{n Intern}Z_{l Sistem} :_kuntZ_nsi PenerimZZ_{n K}Z_s:

4. +:_{6,/ '}:_{1 3(0%}:₊:₆:₁

4.1. Sistem Z_kuntZ_{nsi penju}Z_lZ_{n tun}Z_i

Fungsi yZ_{ng Terk}Z_it

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ketikZ _melZ_kukZ_{n penc}Z_tZ_tZ_{n f}Z_{ktur penju}Z_lZ_n tunZ_i.

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CZ_tZ_tZ_n :_kuntZ_nsi

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jugZ _sudZ_{h dik}Z_tZ_kZ_{n b}Z_{ik, h}Z_{l itu d}Z_pZ_{t dilih}Z_t melZ_{lui penentu}Z_{n nomin}Z_{l sebes}Z_{r lim}Z _rZ_{tus ribu} rupiZ_{h ke} Z_tZ_{s seb}Z_gZ_{i penerim}ZZ_{n d}Z_n pengeluZ_rZ_{n k}Z_{s bes}Z_{r y}Z_{ng berhubung}Z_{n deng}Z_n omzet, biZ_yZ _perbZ_ikZ_{n, d}Z_{n l}Z_in-lZ_{in di seti}Z_p toko.

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mZ_nZ_jemen

Untuk informZ_{si sud}Z_{h melengk}Z_{pi kebutuh}Z_{n p}Z_dZ penjuZ_lZ_{n tun}Z_{i, y}Z_{itu dit}Z_ndZ_{i deng}Z_{n :}

1) InformZ_{si juml}Z_{h pend}Z_pZ_tZ_{n penju}Z_lZ_{n deng}Z_n indikZ_{tor juml}Z_{h konsumen y}Z_{ng dil}Z_yZ_{ni sel}Z_mZ sZ_{tu h}Z_ri

Jurnal Administrasi Bisnis (JAB)|Vol. 50 No. 1 September 2017| administrasibisnis.studentjournal.ub.ac.id

71 2) InformZ_{si juml}Z_{h h}Z_rgZ _{pokok j}Z_sZ _yZ_{ng dilih}Z_t

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4) InformZ_{si n}Z_mZ _wirZ_niZ_gZ _yZ_{ng mel}Z_kukZ_n penjuZ_lZ_n.

PengendZ_liZ_{n Intern} 1) OrgZ_nisZ_si

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b) BZ_giZ_{n k}Z_{sir sud}Z_{h terpis}Z_{h deng}Z_{n b}Z_giZ_n keuZ_ngZ_n Z_tZ_u Z_{ccounting h}Z_{l itu dibuktik}Z_n dengZ_{n tid}Z_{k dil}Z_kukZ_nnyZ _pengecekZ_{n buku} kZ_{s oleh k}Z_{sir, sehingg}Z _sudZ_{h dik}Z_tZ_kZ_n dengZ_{n b}Z_ik.

c) BZ_giZ_{n M}Z_nZ_{ger belum terpis}Z_{h deng}Z_{n b}Z_giZ_n keuZ_ngZ_n Z_tZ_u Z_{ccounting, h}Z_{l itu dibuktik}Z_n dengZ_{n pengecek}Z_{n buku k}Z_{s y}Z_{ng dil}Z_kukZ_n oleh mZ_nZ_{ger, sehingg}Z _{belum dik}Z_tZ_kZ_{n b}Z_ik. SehZ_rusnyZ _pengecekZ_{n buku k}Z_{s dil}Z_kukZ_n oleh bZ_giZ_{n keu}Z_ngZ_n Z_tZ_uZ_ccounting dengZ_n dilZ_kukZ_nnyZ _penZ_mbZ_hZ_{n sumber d}Z_yZ mZ_nusiZ _{di b}Z_giZ_{n keu}Z_ngZ_{n y}Z_{ng fungsiny}Z terpisZ_{h deng}Z_{n m}Z_nZ_ger.

2) Sistem OtorisZ_si

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3) PrZ_{ktek y}Z_{ng seh}Z_t

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b) TrZ_{nsfer k}Z_{s y}Z_{ng dil}Z_kukZ_{n oleh k}Z_{sir sud}Z_h dilZ_kukZ_{n deng}Z_{n b}Z_{ik, h}Z_{l itu dibuktik}Z_n dengZ_{n juml}Z_{h k}Z_{s y}Z_{ng diterim}Z _dZ_ri penjuZ_lZ_{n tun}Z_{i l}Z_{ngsung disetor ke b}Z_{nk p}Z_dZ hZ_{ri y}Z_{ng s}Z_mZ _dengZ_{n tr}Z_nsZ_{ksi penju}Z_lZ_n tunZ_i.

c) PerhitungZ_{n k}Z_{s y}Z_{ng dil}Z_kukZ_{n oleh m}Z_nZ_ger sudZ_{h dik}Z_tZ_kZ_{n b}Z_{ik k}Z_renZ _perhitungZ_n dilZ_kukZ_{n seti}Z_{p periodik di seti}Z_{p toko,} meskipun mZ_sih Z_dZ _perZ_ngkZ_pZ_{n fungsi} Z_ntZ_rZ _mZ_nZ_{ger deng}Z_{n b}Z_giZ_{n keu}Z_ngZ_n. 4) PegZ_wZ_{i y}Z_{ng c}Z_kZ_p

a) KZ_{sir, p}Z_dZ _bZ_giZ_{n k}Z_{sir sud}Z_{h dik}Z_tZ_kZ_n memiliki mutu yZ_{ng b}Z_{ik, h}Z_{l itu dibuktik}Z_n bZ_hwZ _{untuk menj}Z_{di seor}Z_{ng k}Z_{sir h}Z_rus memiliki kemZ_mpuZ_n Z_kZ_{n sik}Z_{p sop}Z_{n s}Z_ntun terhZ_dZ_{p konsumen seb}Z_gZ_{i penerim}Z _tZ_mu dZ_{n keteliti}Z_{n d}Z_lZ_{m penc}Z_tZ_tZ_{n f}Z_ktur penjuZ_lZ_{n tun}Z_{i, meskipun m}Z_{sih mer}Z_ngkZ_p bZ_giZ_{n penju}Z_lZ_n.

b) TukZ_{ng Cukur, p}Z_dZ _bZ_giZ_{n tuk}Z_{ng cukur} sudZ_{h dik}Z_tZ_kZ_{n memiliki mutu y}Z_{ng b}Z_{ik, h}Z_l itu dibuktikZ_{n b}Z_hwZ _{untuk menj}Z_{di seor}Z_ng tukZ_{ng cukur h}Z_{rus memiliki kem}Z_mpuZ_{n y}Z_ng bZ_{ik d}Z_lZ_{m potong r}Z_{mbut, h}Z_{ir style, m}Z_ssZ_ge, hZ_{ir tonic, cuci} Z_tZ_{u ker}Z_mZ_{s, d}Z_lZ_{m pel}Z_yZ_nZ_n kepZ_dZ _konsumen.

c) CleZ_{ning Service}, pZ_dZ _bZ_giZ_{n cle}Z_ning

Service sudZ_{h dik}Z_tZ_kZ_{n memiliki mutu y}Z_ng bZ_{ik, h}Z_{l itu dibuktik}Z_{n b}Z_hwZ _cleZ_ning

Service hZ_{rus m}Z_{mpu mel}Z_kukZ_{n per}Z_wZ_tZ_n terhZ_dZ_{p kebersih}Z_{n toko ( mej}Z_{, kursi b}Z_rber, cermin) dengZ_{n b}Z_{ik sert}Z _mZ_mpu

Jurnal Administrasi Bisnis (JAB)|Vol. 50 No. 1 September 2017| administrasibisnis.studentjournal.ub.ac.id

72 mengumpulkZ_{n h}Z_{nduk kotor d}Z_{n keep deng}Z_n

bZ_{ik untuk diser}Z_hkZ_{n ke b}Z_giZ_{n l}Z_undry. d) LZ_{undry, p}Z_dZ _bZ_giZ_{n l}Z_{undry sud}Z_{h dik}Z_tZ_kZ_n

memiliki mutu yZ_{ng b}Z_{ik, h}Z_{l itu dibuktik}Z_n bZ_hwZ _bZ_giZ_{n l}Z_{undry h}Z_{rus m}Z_{mpu menerim}Z dZ_{n mencuci deng}Z_{n bersih keep d}Z_{n h}Z_nduk kotor sertZ _jugZ _hZ_{rus m}Z_{mpu mer}Z_pikZ_{n keep} dZ_{n h}Z_{nduk kotor untuk mendukung pel}Z_yZ_nZ_n tukZ_{ng cukur kep}Z_dZ _konsumen

4.2. Sistem :_kuntZ_{nsi Penerim}ZZ_{n K}Z_s

Fungsi yZ_{ng terk}Z_it

1) Untuk bZ_giZ_{n k}Z_{sir sud}Z_{h memiliki tug}Z_{s y}Z_ng jelZ_{s d}Z_lZ_{m menerim}Z _kZ_{s d}Z_{ri konsumen,} melZ_kukZ_{n penc}Z_tZ_tZ_{n f}Z_{ktur penju}Z_lZ_{n tun}Z_i, melZ_kukZ_{n penc}Z_tZ_tZ_{n penerim}ZZ_{n k}Z_s Z_tZ_{u omzet} dZ_lZ_{m buku k}Z_{s bes}Z_{r, mel}Z_kukZ_{n tr}Z_nsfer penerimZZ_{n k}Z_{s ke pemilik perus}Z_hZZ_{n, meskipun} mZ_{sih mer}Z_ngkZ_{p b}Z_giZ_{n penju}Z_lZ_n.

2) Untuk bZ_giZ_{n tuk}Z_{ng cukur sud}Z_{h memiliki tug}Z_s yZ_{ng jel}Z_{s d}Z_lZ_{m menerim}Z _fZ_{ktur penju}Z_lZ_{n tun}Z_i rZ_ngkZ_{p ke du}Z _dZ_{ri k}Z_{sir seb}Z_gZ_{i bukti tr}Z_nsZ_ksi penerimZZ_{n k}Z_{s d}Z_{ri konsumen y}Z_{ng dil}Z_yZ_ni. 3) Untuk mZ_nZ_{ger jug}Z _sudZ_{h memiliki tug}Z_{s y}Z_ng

jelZ_{s d}Z_lZ_{m menerim}Z _{buku k}Z_{s bes}Z_{r d}Z_{ri k}Z_sir untuk dilZ_kukZ_{n pengecek}Z_{n terk}Z_{it penerim}ZZ_n dZ_{n pengelu}Z_rZ_{n k}Z_{s, meskipun m}Z_{sih mer}Z_ngkZ_p bZ_giZ_{n keu}Z_ngZ_n.

4) Untuk pemilik perusZ_hZZ_{n jug}Z _sudZ_{h memiliki} tugZ_{s y}Z_{ng jel}Z_{s d}Z_lZ_{m menerim}Z _trZ_nsfer penerimZZ_{n k}Z_{s d}Z_{ri b}Z_giZ_{n k}Z_{sir, meskipun} pemilik perusZ_hZZ_{n mer}Z_ngkZ_{p b}Z_giZ_{n keu}Z_ngZ_n.

CZ_tZ_tZ_n :_kuntZ_nsi

1) Buku KZ_{s Kecil, untuk c}Z_tZ_tZ_n Z_kuntZ_{nsi terh}Z_dZ_p buku kZ_{s kecil sud}Z_{h dik}Z_tZ_kZ_{n b}Z_{ik, h}Z_{l itu d}Z_pZ_t dilihZ_{t mel}Z_{lui penentu}Z_{n nomin}Z_{l sebes}Z_{r lim}Z rZ_{tus ribu rupi}Z_{h ke b}Z_wZ_{h untuk penerim}ZZ_{n d}Z_n pengeluZ_rZ_{n k}Z_{s kecil terk}Z_{it keEXWXK}Z_{Q VHK}Z_UL

-KZ_{UL VHWL}Z_{S WRNR}

2) Buku kZ_{s bes}Z_{r, untuk c}Z_tZ_tZ_n Z_kuntZ_{nsi terh}Z_dZ_p buku kZ_{s bes}Z_{r jug}Z _sudZ_{h dik}Z_tZ_kZ_{n b}Z_{ik, h}Z_{l itu} dZ_pZ_{t dilih}Z_{t mel}Z_{lui penentu}Z_{n nomin}Z_{l sebes}Z_r limZ _rZ_{tus ribu rupi}Z_{h ke} Z_tZ_{s seb}Z_gZ_{i penerim}ZZ_n dZ_{n pengelu}Z_rZ_{n k}Z_{s bes}Z_{r y}Z_{ng berhubung}Z_n dengZ_{n omzet, bi}Z_yZ _perbZ_ikZ_{n, d}Z_{n l}Z_in-lZ_{in di} setiZ_{p toko}

Dokumen yZ_{ng digun}Z_kZ_n 1) FZ_{ktur Penju}Z_lZ_{n Tun}Z_i

FZ_{ktur penju}Z_lZ_{n tun}Z_{i penc}Z_tZ_tZ_nnyZ _mZ_sih diurus oleh bZ_giZ_{n k}Z_{sir, seh}Z_rusnyZ _{untuk f}Z_ktur penjuZ_lZ_{n tun}Z_{i di urus oleh b}Z_giZ_{n penju}Z_lZ_n

terkZ_{it penc}Z_tZ_tZ_nnyZ _sedZ_ngkZ_{n pengecek}Z_n fZ_{ktur penju}Z_lZ_{n tun}Z_{i dil}Z_kukZ_{n oleh b}Z_giZ_n Z_{ccounting untuk meminim}Z_{lisir terj}Z_dinyZ kesZ_lZ_hZ_{n penc}Z_tZ_tZ_{n d}Z_lZ_{m f}Z_{ktur penju}Z_lZ_n tunZ_{i p}Z_dZ _penerimZZ_{n k}Z_s.

InformZ_{si y}Z_{ng dibutuhk}Z_{n d}Z_lZ_{m m}Z_nZ_jemen Untuk informZ_{si sud}Z_{h mendukung m}Z_nZ_jemen dZ_lZ_{m sistem} Z_kuntZ_{nsi penju}Z_lZ_{n tun}Z_{i deng}Z_n indikZ_{tor y}Z_{ng sud}Z_{h dijel}Z_skZ_{n sebelumny}Z_{, y}Z_{itu :} 1) JumlZ_{h pend}Z_pZ_tZ_{n penju}Z_lZ_{n dilih}Z_{t d}Z_{ri juml}Z_h

konsumen yZ_{ng dil}Z_yZ_{ni dik}Z_likZ_{n deng}Z_{n h}Z_rgZ pelZ_yZ_nZ_{n j}Z_sZ _pZ_dZ _konsumen.

2) JumlZ_{h h}Z_rgZ _{pokok j}Z_sZ _dilihZ_{t d}Z_{ri b}Z_nyZ_knyZ konsumen yZ_{ng dipotong oleh tuk}Z_{ng cukur} selZ_mZ _sZ_{tu h}Z_{ri seb}Z_gZ_{i tol}Z_{k ukur pengh}Z_silZ_n tukZ_{ng cukur.}

3) NZ_mZ _wirZ_niZ_gZ _yZ_{ng mel}Z_kukZ_{n penju}Z_lZ_{n, y}Z_itu kZ_{sir y}Z_{ng bertug}Z_{s di su}Z_{tu toko.}

PengendZ_liZ_{n Intern} 1) OrgZ_nisZ_si

a) BZ_giZ_{n k}Z_{sir m}Z_{sih mer}Z_ngkZ_{p seb}Z_gZ_i penjuZ_lZ_{n, h}Z_{l itu dibuktik}Z_{n ketik}Z _kZ_{sir h}Z_rus membuZ_{t penc}Z_tZ_tZ_{n f}Z_{ktur penju}Z_lZ_{n tun}Z_i dZ_{n buku k}Z_{s sert}Z _hZ_{rus menerim}Z _tZ_{mu d}Z_n menerimZ _kZ_{s d}Z_{ri konsumen, sehingg}Z _perlu Z_dZ_nyZ _penZ_mbZ_hZ_{n sumber d}Z_yZ _mZ_nusiZ dZ_lZ_{m bid}Z_{ng penju}Z_lZ_n.

b) BZ_giZ_{n m}Z_nZ_{ger m}Z_{sih mer}Z_ngkZ_{p b}Z_giZ_n keuZ_ngZ_n Z_tZ_u Z_ccounting, yZ_{itu m}Z_nZ_ger menerimZ _{buku k}Z_{s bes}Z_{r d}Z_{ri k}Z_{sir untuk} dilZ_kukZ_{n pengecek}Z_{n terk}Z_{it penerim}ZZ_{n d}Z_n pengeluZ_rZ_{n k}Z_{s, sehingg}Z _perlu Z_dZ_nyZ penZ_mbZ_hZ_{n sumber d}Z_yZ _mZ_nusiZ _dZ_lZ_m bidZ_{ng keu}Z_ngZ_n Z_tZ_u Z_ccounting.

c) Pemilik perusZ_hZZ_{n mer}Z_ngkZ_{p b}Z_giZ_n keuZ_ngZ_{n y}Z_{itu penerim}ZZ_{n k}Z_{s l}Z_{ngsung di} setor ke rekening pribZ_{di milik pemilik} perusZ_hZZ_{n d}Z_{ri seti}Z_{p toko, sehingg}Z _perlu Z_dZ_nyZ _penZ_mbZ_hZ_{n sumber d}Z_yZ _mZ_nusiZ dZ_lZ_{m bid}Z_{ng keu}Z_ngZ_n Z_tZ_u Z_{ccounting d}Z_lZ_m mengurus penerimZZ_{n k}Z_{s d}Z_{n perlu} Z_dZ_nyZ pemisZ_hZ_{n rekening pemilik perus}Z_hZZ_n dengZ_{n rekening keu}Z_ngZ_{n perus}Z_hZZ_n.

2) Sistem OtorisZ_si

a) OtorisZ_{si kep}Z_dZ _MZ_nZ_{ger belum dik}Z_tZ_kZ_n bZ_{ik, k}Z_renZ _{belum disert}Z_kZ_{n perj}Z_njiZ_n secZ_rZ _tertulis Z_pZ_lZ_{gi mer}Z_ngkZ_{p seb}Z_gZ_i bZ_giZ_{n keu}Z_ngZ_{n. Sehingg}Z _hZ_{rus disert}Z_kZ_n perjZ_njiZ_{n sec}Z_rZ _{tertulis seb}Z_gZ_{i hit}Z_{m di} Z_tZ_s putih.