ANALISIS SISTEM PENGENDALIAN INTERN KAS PADA PT JUJUR JAYA SAKTI MAKASSAR
This research was counducted in May to June 2016 in the city of Makassar. Given the PT Jujur Jaya Sakti is a major distributor of Daihatsu vehicles brands that dominate the market in the city of Makassar, the purpose of this study to minimize irregularities in the company’s cash. Cash is the sala of the most important asset in running a company. Cash said to be important because it is the mosr liquid asset. To protect these assets from theft and musise of company should have a system of internal control is good and right. The results showed that the internal control system that is still less effective where the cash comes in usually not deposited directly to the bank.
Researchers used data sources, namely primary and secondary data. the procedure of data collection was done by questionnaire. The conclusion of this study are : (1) employee there was rotated periodically, (2) cash received is not directly deposited to the bank every day.