ANALISIS AKTIVITAS PENGENDALIAN PADA PEMBELIAN DAN PENGELUARAN KAS DI PT. ANEKA MULTI AROMA

Abstract

The purpose of this study was to know the effectiveness of control activities of purchase and cash disbursement transactions in PT. Aneka Multi Aroma to prevent any error or fraud. This research is descriptive. Data used is secondary data in the form of processes, recording entries and documents of purchase and cash disbursement activities of the company. The data collection techniques used were interviews and observation. Methods of data analysis used are descriptive method, into which the writer will analyze the company’s control activities that the company lacks of, and determine the effectiveness of the company’s control activities by relating the control deficiencies with the errors or frauds that have happened in the company. The result of this research is the company’s control activities of purchase and cash disbursements are not effective enough to prevent any error or fraud.