Abstract
This study aims to examine the Cash Receipts System at KUD MARATANI, and to investigate the implementation of proper recording of cash receipts, which every transaction is accompanied by evidence of the transaction and authorized by the competent authorities. This study also aims to determine the implementation of the Internal Control System in the recording of cash receipts.
In KUD MARATANI Kaliurip Village has implemented Internal Control System Cash Receipts well. It can be seen from the results of the analysis of the study, using a questionnaire to assess the internal control system, also with Stop – Or – Go – Sampling to determine the effectiveness of the Internal Control System.
Based on questionnaires that have been proposed can be seen that the control environment, accounting system, and control procedures showed that, in the presence of KUD MARATANI has implemented internal control system is good.
Cash Receipts Internal Control System at KUD MARATANI evaluated by using the Stop – Or – Go – Sampling is done by taking a random sample. At the first sampling found one error, the second sampling found one error, the third sampling was not found error. So out of 3 times the sampling taken at random (126 samples) found only 2 errors. ( AUPL = 6.3 : 126 = 5 % ). Because AUPL = DUPL was set at 5 % , then stop sampling and authors concluded that the examined elements of internal control is effective.
Keyword: cash management , economic profitability , lost opportunities