DAFTAR ISI

HALAMAN JUDUL ........................................................................................................ ii

PERNYATAAN ORISINALITAS .................................................................................. iii

HALAMAN PENGESAHAN ......................................................................................... iv

HALAMAN PENGESAHAN .......................................................................................... v

KATA PENGANTAR ..................................................................................................... vi

ABSTRAK ..................................................................................................................... viii

DAFTAR ISI .................................................................................................................... ix

DAFTAR GAMBAR ...................................................................................................... xii

DAFTAR LAMPIRAN .................................................................................................. xiii

B A B I ........... ....................................................... .............. ............. .............. .............. .......

1

PENDAHULUAN ............................................................................................................ 1

1.1 Latar Belakang ................................................................................................... 1

1.2 Rumusan Masalah .............................................................................................. 2

1.3 Tujuan dan Manfaat ........................................................................................... 2

B A B I I ..... .............. ............. .............. ............................. ............ .............. .............. ............

4

TINJAUAN PUSTAKA ................................................................................................... 4

2.1Gambaran Umum Sistem Akuntansi Pengendalian Intern Penerimaan Kas ..... 4

2.1.1 Pengertian Sistem Akuntansi ...................................................................... 4

2.1.2 Kas ............................................................................................................. . 5

2.1.3 Sistem Akuntansi Penerimaan Kas ............................................................. 6

2.1.3.1 Fungsi yang Terkait .................................................................................... 6

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 2.1.3.2 Dokumen yang Digunakan ......................................................................... 7

2.1.4 Struktur Penerimaan kas ............................................................................. 9

2.1.5 Sistem Pengendalian Intern Penerimaan Kas ........................................... 10

2.1.5.1 Unsur Pengendalian Intern ........................................................................ 12

BAB III ........................................................................................................................... 13

METODE PENELITIAN ............................................................................................... 13

3.1 Jenis Penelitian ................................................................................................. 13

3.2 Definisi Operasional ......................................................................................... 13

3.3 Objek Penelitian ............................................................................................... 14

3.4 Metode Pengumpulan Data .............................................................................. 14

BAB IV ........................................................................................................................... 16

HASIL PENGAMATAN DAN PEMBAHASAN ......................................................... 16

4.1. Gambaran Umum Perusahaan .............................................................................. 16

4.1.1. Sejarah Singkat Berdirinya KSPPS Al-Hikmah Kabupaten Semarang ........ 16

4.1.2. Struktur Organisasi ........................................................................................ 17

4.1.3. Hasil Pengamatam .................................................................................... 18

4.1.3.1 Dokumen yang di gunakan ....................................................................... 19

4.1.3.2 Fungsi-fungsi yang terkait dalam sitem penerimaan kas dari piutang: ... 20

4.1.4Sistem Pengendalian Intern Penerimaan Kas ........................................... 22

4.1.5 Pembahasan .............................................................................................. 23

BAB V ............................................................................................................................ 26

PENUTUP ...................................................................................................................... 26

5.1 Kesimpulan ....................................................................................................... 26

5.2 Keterbatasan ..................................................................................................... 27

x
 5.3 Saran ............................................................................................................ 27

DAFTAR PUSTAKA ................................................................................................. 28

xi
 DAFTAR GAMBAR

Gambar 2.1 Flochart Penerimaan Kas ......................................................................................... 9

Gambar 4.1 Struktur Organisasi ................................................................................................. 17

Gambar 4.2 Struktur Penerimaan Kas Kspps Al Hikmah ..................................................... 22

xii
 DAFTAR LAMPIRAN

Lampiran 1 Foto Slip Setoran ..................................................................................................... 29

Lampiran 2 Foto Buku Tabungan .............................................................................................. 30

Lampiran 3 Foto Pencairan Kredit Dan Memorial ................................................................. 31

xiii