RAHMAN, RADI (2014) ANALISIS SISTEM AKUNTANSI PENERIMAAN KAS DARI SETORAN PREMI PADA AJB BUMIPUTERA 1912 CABANG ASPER PALEMBANG. Other thesis, Politeknik Negeri Sriwijaya.
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Abstract
Joint Life Insurance (AJB) Bumiputera 1912 is the only company in Indonesia, which adheres to the system of ownership "Mutual". Sources of cash receipts from AJB Bumiputera 1912 is a deposit premium payments. The purpose of this study was to gain an overview and understanding of the accounting system of cash receipts from premium payments on AJB Bumiputera 1912 Palembang Branch Asper see supporting factors such as documents used, related accounting records, systems and procedures that make up the network. The results of research on AJB Bumiputera 1912 Palembang branch Asper found several weaknesses, including too many responsibilities to be performed by the cashier, do not use the Biller documents (DSP) when collecting premium payments and the authors found a form (BPSP) not numbered prints. Based on these results, the authors propose some suggestions, among others, there must be a clear separation between the functions of cash and accounting functions, collector or dealer must use the form (DSP) at the time of collecting the deposit premium and the company must add the serial number printed on the form (BPSP ). Key words : Cash Receipts System, Premium Deposit
| Item Type: | Thesis (Other) |
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| Uncontrolled Keywords: | Cash Receipts System, Premium Deposit |
| Subjects: | H Social Sciences > HC Economic History and Conditions |
| Divisions: | Accounting > Undergraduate Theses |
| Depositing User: | Mrs Trisni Handayani |
| Date Deposited: | 22 Jan 2016 03:10 |
| Last Modified: | 22 Jan 2016 03:10 |
| URI: | http://eprints.polsri.ac.id/id/eprint/451 |
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