Makalah Sistem Penerimaan Dan Pengeluaran Kas Oke

MAKALAH SEMINAR AKUNTA AKUNTANSI (SISTEM PENERIMAAN DAN PENGELUARAN KAS)

KELOMPOK 2 : 1. 2. !. *. $. .

Aviv Prasety Prasety (1!1""#$ (1!1""#$%) %) E& Set Sety y 'i 'i (1!1" (1!1""# "#*) *) Era N+r,ayat N+r,ayatii Ni-si, Ni-si, (1!1" (1!1""#) "#) L+ti L+ti /,ri /,rir, r, (1!1" (1!1""## "##0) 0) M+a M+aara arai i (1!1""# (1!1""#0) 0) Ri&i Ri&i Arvi Arvita ta (1!1"" (1!1""#%# #%#))

Pri A&+tasi Se&3a, Ti--i I34+ E&4i AL5A6ar M7&ert 2"1

KATA PENGANTAR  P+7i sy+&+r &a4i 8a7at&a &e,airat T+,a 9a- Ma,a Esa &area  ;er&at

ra,4at

a

,iaya,
3a,

&a4i

i;eri

&ese48ata

+t+& 

4eye3esai&a 4a&a3a, ii e-a ;ai& a 3a=ar. Ma&a3a, ii &a4i s+s+ e-a 7++3 >Siste4 8eeri4aa a 8e-e3+ara &as?. Ma&a3a, ii &a4i a7+&a se;a-ai t+-as ari 4ata &+3ia, Se4iar A&+tasi. Teri4a &asi, &a4i sa48ai&a &e8aa ;a8a& Mas,+a se3a&+ se Se4iar A&+tasi ya- te3a, 4e4;i4;i- a 4e4;eri &+3ia, e4i 3a=arya t+-as ii. @+-a re&a
ii 4asi,

;aya& &e&+ra-a 3e,

se;a; it+ &a4i sa-at

4e-,ara8&a &riti& a sara ya- 4e4;a-. M7&ert 1 O&t;er 2"1

Pey+s+

BAB I PENDAHUALUAN

1.1

Latar 'e3a&a-

Pert+4;+,a e&4i a 8er&e4;a-a +ia ;isis ia4a era -3;a3 4e+t+t se3+r+, 8er+sa,aa +t+& 4e48er3e, &e+t+-a ya4a&si4a3. Ma&a Iesia ,ar+s 4a48+ ;ersai- e-a e-ara<e-ara 3ai ter+ta4a a3a4 siste4 ir4asi a&+tasi ya- i8er-+a&a se=ara ee&ti a eisie. Pea-aa a3a4 ,a3 8e-e3+ara &as 4er+8a&a s+at+ a&tiitas a3a4 8er+sa,aa ya- tia& 4+-&i a8at i3e8as&a. Paa  8er+sa,aa ,ar+s3a, ;er,ati<,ati a3a4 4e3a&+&a a&tiitas ya ;er,+;+-a e-a 8e-e3+ara &as artiya setia8 8e-e3+ara &as yai3a&+&a ,ar+s i8er,it+-&a 4aaat a &e+t+-a ya- a&a ia8at. Ut+& 4ea8at&a ,asi3 ya- 4a&si4a3 4a&a setia8 Per+sa,aa ,ar+s 4e48+yai &+a3itas siste4 ir4asi a&+tasi ya- ;ai& ari se-i  8eii&a &ea,3ia ata+ 8+ &etera48i3a a3a4 4e3a&saa&a t+-asya.  8e-e3+ara &as ,ar+s i3a&saa&a se=ara ee&ti a eisie a-ar tia&  ter7ai 8e4;rsa a--ara. O3e, &area it+ i8er3+&a s+at+ siste4 ya4e4aai +t+& a8at 4e-a6asi 8e-e3+ara &as. De-a aaya Siste4 Ir4asi A&+tasi ya- ;ear 4a&a 4aa7e4e a3a4 r-aisasi 8er+sa,aa a8at 4e-eva3+asi ,asi3 ari s+at+ 8erasi ata+ s+at+ &e-iata a8a&a, ;er7a3a e-a eisie a ee&ti. Se3ai it+ Siste4 Ir4asi A&+tasi a8at i-+a&a se;a-ai 8e4a a3a4 8e+-asa a 6e6ea- ;a-i s+4;er aya 4a+sia ya- ;e&er7a a3a4 r-aisasi ata+ 8er+sa,aa terse;+t  se,i--a a8at ;er7a3a ses+ai  8rse+r. Ke;+t+,a a&a ir4asi 8aa saat ii sa-at 8eti- a3a4 se4+a &e-iata sa3a, sat+ya aa3a, &e-iata ;isis. Maaat ari ir4asi ya- ia8at&a +t+& &e-iata ;isis aa3a, se;a-ai asar ari  8e-a4;i3a &e8+t+sa. De-a aaya siste4 ir4asi a&+tasi  8eya7ia ir4asi ya- sa-at i;+t+,&a terse;+t ;isa e-a =e8at ia8at te8at 6a&t+ a&+rat a re3eva.

BAB II PEMBAHASAN 1.2Pengertian Sistem dan Prosedr Deiisi siste4 a 8rse+r 4e+r+t Ri=,ar . Ne+=,e3 a3a4 ;+&+ya ya- ;er7++3 Maa7e4e ;y syste4?Siste4 aa3a, s+at+ 7ari-a se;+a,  8rse+r ya- sa3i- ;er,+;+-a ya- i&e4;a-&a ses+ai e-a s+at+  83a (re=aa) -+a 4e3a&saa&a a&tiitas +ta4a 8er+sa,aa? (R.Se4ita Ai K+s+4a 1%0$:2). S+at+ 8rse+r aa3a, 8erasi t+3is 4e+3is ya- ;er+r+ta ya- ;iasaya 4eya-&+t ;e ;era8a ra- a3a4 sat+ ata+ ;e;era8a ;a-ia -+a 4e7a4i &esera-a4a 8e3a&saaa s+at+ trasa&si 8er+sa,aa ya ;er+3a-<+3a-. (R.Se4ita Ai K+s+4a2).

1.!Pe-ertia Kas Kas 4er+8a&a e3e4e a&tiva ya- 8a3i- 3i&+i a ,a48ir se4+a trasa&si 8aa a&,irya a&a ;er,+;+-a e-a &as. Kas ia3a4 a&+tasi ieiisi&a se;a-ai a3at 8ert+&ara ya- a8at iteri4a+t+&   8e3+asa ,+ta- a a8at iteri4a se;a-ai s+at+ setra &e ;a& e-a  7+43a, se;esar i3ai 4ia3ya 7+-a si48aa a3a4 ;a& ata+ te48at 3ai ya- a8at i a4;i3 se6a&t+<6a&t+. (Ba&i 'ari6a1%0":*) Peryataa i atas a8at i&e4+&a&a;a,6a &as 4er+8a&a a3at 8ert+&ara ya- ;er+8a +a- ata+ ya- a8at i8ersa4a&a e-a +a- ;ai& ya- aa i8er+sa,aa 4a+8+ ya- aa i ;a& ya- a8at i a4;i3 se6a&t+<6a&t+ ta8a 4e-+ra-i i3ai 4ia3ya. Kas sa-at 4+a, i8ia, ta-a&a Da tia& a8at ;+&ti&a &e8e4i3i&aya se,i--a &as sa-at 4+a, ise3e6e-&a. O3e, &area it+ 8er3+ iaa&a 8e-a6asa ya- te8at ter,aa8 &as e-a 4eera8&a siste4 8e-ea3ia iter ya- ;ai&.

1.*Pe-ertia Pe-ea3ia Iter Pe-ertia 8e-ea3ia iter 4e+r+t A4eri=a Istit+te O /ertiie P+;3i& A==+ta ieiisi&a se;a-ai 8e-a6asa iter i4aa: Pe-a6asa Iter 4e3i8+ti str+&t+r r-aisasi se4+a 4ete a  8e-+&+ra ya- ter&riasi a3a4 s+at+ 8er+sa,aa +t+& 4e3i+-i a&tiva 4e7a-a &ete3itia a &eter8er=ayaa ata a&+tasi 4ei-&at&a eisiesi a 4er- i8at+,iya &e;i7a&saaa 4aa7e4e. (CiCa,y+ Ciar1%%*:00) 

T+7+a 8e-ea3ia iter aa3a, : a) Me7a-a &e&ayaa a =atata a&+tasi

 ;) Me4eri&sa &ete3itia a &eaa3a ata a&+tasi =) Mer- eisiesi ) Mer- i8at+,iya &e;i7a&a 4aa7e4e

1.$ Siste4 A&+tasi Peeri4aa Kas Peeri4aa &as 8er+sa,aa ;erasa3 +a s+4;er +ta4a yait+ 8eeri4aa ari 8e7+a3a t+ai a 8eeri4aa &as ari 8i+ta- ata+ ari 8e7+a3a se=ara &reit. Di;a6a, ii a&a i;a,as 4e-eai &e+a siste4 a&+tasi  8eeri4aa &as terse;+t. a) Siste4 8eeri4aa &as ari 8e7+a3a t+ai 'erasar&a siste4 8e-ea3ia iter ya- ;ai& siste4 8eeri4aa &as ari 8e7+a3a t+ai 4e-,ar+s&a : 1. Peeri4aa &as a3a4 ;et+& t+ai ,ar+s se-era isetr &e  ;a& a3a4 7+43a, 8e+, e-a =ara 4e3i;at&a 8i,a& 3ai se3ai &asir +t+& 4e3a&+&a itera3 =,e=&. 2. Peeri4aa &as se=ara t+ai i3a&+&a 4e3a3+i trasa&si se=ara &reit ya- 4e3i;at&a ;a& 8eer;it &art+ &reit a3a4  8e=atata trasa&si8eeri4aa &as. Prse+r 8eeri4aa &as ari 8e7+a3a t+ai aa ti-a 4a=a4 yait+ : 1. Prse+r 8eeri4aa &as ari ver t,e =+ter sa3es. 2. Prse+r 8eeri4aa &as =as,  e3ivery sa3es (/OD). !. Prse+r 8eeri4aa &as ari =reit =ar sa3es. Siste4 8eeri4aa &as ari 8e7+a3a t+ai 4e3i;at&a ;e;era8a +-si ya- ter&ait yait+ : 1. +-si 8e7+a3a 'a-ia 8e7+a3a ;erta--+-7a6a; +t+& 4eeri4a rer  ari 8e4;e3i 4e-isi a&t+r 8e7+a3a t+ai a 4eyera,&a a&t+r terse;+t &e8aa 8e4;e3i +t+& &e8eti-a 8e4;ayara ,ar-a ;ara- &e ;a-ia &as. 2. +-si &as Da3a4 trasa&si 8e7+a3a t+ai ;a-ia ii ;erta--+-7a6a; se;a-ai 8eeri4a &as ari 8e4;e3i. !. +-si -+a'a-ia -+a- ;erta--+-7a6a; +t+& 4eyia8&a ;araya- i8esa 3e, 8e4;e3i serta 4eyera,&a ;ara- terse;+t &e ;a-ia 8e-iri4a. *. +-si 8e-iri4a

'a-ia ii ;erta--+-7a6a; +t+& 4e4;+-&+s ;ara- a 4eyera,&a ;ara- ya- te3a, i;ayar ,ar-aya ari  8e4;e3i. $. +-si a&+tasi 'a-ia ii ;erta--+-7a6a; se;a-ai 8e=atat trasa&si  8e7+a3a a 8eeri4aa &as a 4e4;+at 3a8ra  8e7+a3a. Ir4asi ya- +4+4ya i8er3a&+&a 3e, 4aa7e4e a3a4  8eeri4aa &as ari 8e7+a3a t+ai aa3a, : 1. @+43a, 8ea8ata 8e7+a3a 4e+r+t 7eis 8r+& ata+ &e348& 8r+& se3a4a 7a-&a 6a&t+ tertet+. 2. @+43a, &as ya- iteri4a ari 8e7+a3a t+ai. !. @+43a, ,ar-a 8&& 8r+& ya- i7+a3 se3a4a 7a-&a 6a&t+ tertet+. *. Na4a a a3a4at 8e4;e3i. Ir4asi ii i8er3+&a a3a4  8e7+a3a 8r+& tertet+ a4+ 8aa +4+4ya ir4asi a4a a a3a4at 8e4;e3i ii tia& i8er3+&a 3e, 4aa7e4e ari &e-iata 8e7+a3a t+ai. $. K+atitas ari 8r+& ya- i7a+3. . Otrisasi ari 7a;ata ya- ;er6ea-. (M+3yai 1%%!:**<*$) D&+4e ya- i-+a&a a3a4 siste4 8eeri4aa &as ari  8e7+a3a t+ai aa3a, : 1. a&t+r 8e7+a3a t+ai D&+4e ii i-+a&a +t+& 4ere&a4 ;er;a-ai ir4asi ya- i8er3+&a 3e, 4aa7e4e 4e-eai 8e7+a3a t+ai. 2. Pita re-ister &ertas D&+4e ii 4er+8a&a ;+&ti 8eeri4aa &as yai&e3+ar&a 3e, ;a-ia &as a 4er+8a&a &+4e  8e+&+- a&t+r 8e7+a3a t+ai ya- i=atat a3a4 7+ra3  8e7+a3a. !. /reit /ar Sa3es S3i8 D&+4e ii i=eta& 3e, =reit =ar =eter ;a& ya4eer;it&a &art+ &reit a isera,&a &e8aa 8er+sa,aa ya- 4e7ai a--ta &art+ &reit. *. 'i33  3ai-

D&+4e ii 4er+8a&a ;+&ti 8eyera,a ari 8er+sa,aa  8e7+a3a ;ara- &e8aa 8er+sa,aa a-&+ta +4+4. $. a&t+r Pe7+a3a /OD D&+4e ii i-+a&a +t+& 4ere&a 8e7+a3a /OD. . '+&ti setr ;a&  D&+4e ii i ;+at 3e, ;a-ia &as se;a-ai ;+&ti 8eyetra &as &e 'a&. #. Re&a8 Har-a P&& Pe7+a3a D&+4e ii i-+a&a 3e, +-si a&+tasi +t+&  4eri-&as ,ar-a 8&& 8r+& ya- i7+a3 se3a4a sat+  8erie. /atata a&+tasi ya- i-+a&a a3a4 siste4 8eeri4aa &as ari  8e7+a3a t+ai aa3a, : 1. @+ra3 8e7+a3a Di-+a&a 3e, +-si a&+tasi +t+& 4e=atat a 4eri-&as 8e7+a3a. 2. @+ra3 8eeri4aa &as Ut+& 4e=atat 8eeri4aa &as ari ;er;a-ai s+4;er iataraya ari 8e7+a3a t+ai. !. @+ra3 +4+4 Ut+& 4e=atat ,ar-a 8&& 8r+& ya- i7+a3. *. Kart+ 8erseiaa Ut+& 4e=atat ;er&+ra-ya ,ar-a 8&& 8r+& yai7+a3. Se3ai it+ &art+ ii 7+-a i-+a&a +t+& 4e-a6asi 4+tasi a 8erseiaa ;ara- ya- isi48a i-+a-. $. Kart+ -+aUt+& 4e=atat ;er&+ra-ya &+atitas 8r+& ya- i7+a3. @ari-a 8rse+r ya- 4e4;et+& siste4 8eeri4aa &as ari  8e7+a3a t+ai aa3a, : 1. Prse+r rer 8e7+a3a 2. Prse+r 8eeri4aa &as !. Prse+r 8eyera,a ;ara*. Prse+r 8e=atata 8e7+a3a t+ai $. Prse+r 8eyetra &as &e ;a&  . Prse+r 8e=atata a 8eeri4aa &as #. Prse+r 8e=atata ,ar-a 8&& 8e7+a3a Us+r 8e-ea3ia iter ya- se,ar+sya aa a3a4 siste4  8eeri4aa &as ari 8e7+a3a t+ai aa3a, :

r-aisasi 1. +-si 8e7+a3a ,ar+s ter8isa, ari +-si &as. 2. +-si &as ,ar+s ter8isa, ari +-si a&+tasi. !. Trasa&si 8e7+a3a t+ai ,ar+s i3a&saa&a 3e, +-si  8e7+a3a +-si &as +-si 8e-iri4a a +-si a&+tasi. Siste4 trisasi a 8rse+r 8e=atata 1. Peeri4aa rer ari 8e4;e3i itrisasi 3e, +-si  8e7+a3a e-a 4e--+a&a r4+3ir a&t+r 8e7+a3a t+ai. 2. Peeri4aa &as itrisasi 3e, +-si &as e-a 4e4;+;+,&a =a8 >3+as? 8aa a&t+r 8e7+a3a t+ai a  8ee48e3a 8ita re-ister &as 8aa a&t+r terse;+t. !. Pe7+a3a e-a &art+ &reit ;a& ia,+3+i e-a  8er4itaa trisasi ari ;a& 8eer;it &art+ &reit. *. Peyera,a ;ara- itrisasi 3e, +-si 8e-iri4a e-a =ara 4e4;+;+,&a >s+a, isera,&a? 8aa a&t+r 8e7+a3a t+ai. $. Pe=atat &e ;+&+ 7+ra3 itrisasi 3e, +-si a&+tasi e-a =ara 4e4;eri&a taa a&t+r 8e7+a3a t+ai. Pra&te& ya- se,at 1. a&t+r 8e7+a3a t+ai ;er4r +r+t ter=eta& a 8e4a&aiya i8erta--+-7a6a;&a 3e, +-si 8e7+a3a. 2. @+43a, &as ya- i teri4a ari 8e7+a3a t+ai isetr  se3+r+,ya &e ;a& 8aa ,ari ya- sa4a e-a trasa&si  8e7+a3a t+ai ata+ ,ari &er7a ;eri&+tya. !. Pe-,it+-a sa3 &as ya- aa i ta-a +-si &as se=ara  8erii& a se=ara 4eaa& 3e, +-si 8e4eri&sa iter. (M+3yai1%%!:*#2<*#!).

 ;) Siste4 8eeri4aa &as ari 8i+taPeeri4aa &as ari 8i+ta- ;erasa3 ari 8e7+a3a se=ara &reit. 'erasar&a siste4 8e-ea3ia iter ya- ;ai& siste4 8eeri4aa &as ari 8i+ta- 4e-,ar+s&a : 1. De;it+r 4e3a&+&a 8e4;ayara e-a =,e& ata+ e-a =ara  8e4ia,;+&+a 4e3a3+i re&ei- ;a& (-ir ;i3yet).

2. Kas ya- iteri4a a3a4 ;et+& =,e& ari e;it+r ,ar+s se-era isetr &e ;a& a3a4 7+43a, 8e+,. Prse+r 8eeri4aa &as ari 8i+ta- a8at i3a&+&a 4e3a3+i ! =ara yait+ : 1. Me3a3+i 8ea-i,a 8er+sa,aa. 2. Me3a3+i 8s. !. Me3a3+i 3=& ; =33e=ti 83a. Siste4 8eeri4aa ari 8i+ta- 4e3i;at&a ;e;era8a +-si yater&ait yait+ : 1. +-si se&retariat 'erta--+- 7a6a; a3a4 4eeri4a =e& a s+rat 8e4;erita,+a 4e3a3+i 8s ari 8ara e;it+r 8er+sa,aa a ;ert+-as 4e4;+at atar s+rat 8e4;erita,+a atas asar s+rat 8e4;erita,+a yaiteri4a ;ersa4a =e& ari 8ara e;it+r. 2. +-si 8ea-i,a 'erta--+-7a6a; +t+& 4e3a&+&a 8ea-i,a &e8aa e;it+r   8er+sa,aa ;erasar&a tar 8i+ta- ya- i;+at 3e, +-si a&+tasi. !. +-si &as 'erta--+-7a6a; atas 8eeri4aa =e& ari +-si se&retariat (7i&a 8eeri4aa &as ari 8i+ta- i3a&saa&a 4e3a3+i 8e-i,a  8s) ata+ ari +-si 8ea-i,a (7i&a 8er+sa,aa &as ari 8i+tai3a&saa&a 4e3a3+i 8ea-i,a 8er+sa,aa). +-si &as 7+-a  ;erta--+-7a6a; +t+& 4eyetr&a &as ya- iteri4a ari  ;er;a-ai +-si terse;+t e-a se-era &e ;a& a3a4 7+43a,  8e+,. *. +-si a&+tasi 'erta--+-7a6a; a3a4 8e=atat 8eeri4aa &as ari 8i+ta&e a3a4 7+ra3 8eeri4aa &as a ;er&+ra-ya 8i+ta- &e a3a4 &art+ 8i+ta-. $. +-si 8eeri4aa iter 'erta--+-7a6a; a3a4 4e3a&saa&a 8e-,it+-a &as yaaa i ta-a +-si &as se=ara 8erii&. Se3ai it+ 7+-a  ;erta--+-7a6a; a3a4 4e3a&+&a re&si3iasi ;a& +t+&  4e-e=e& &ete3itia =atat &as ya- ise3e--ara&a +-si a&+tasi. D&+4e ya- i-+a&a a3a4 siste4 8eeri4aa &as ari 8i+taaa3a, : 1. S+rat 8e4;erita,+a

2. Datar s+rat 8e4;erita,+a !. '+&ti setr ;a&  *. K6itasi Us+r 8e-ea3ia iter a3a4 siste4 8eeri4aa &as ari 8i+taisa7i&a se;a-ai ;eri&+t : Or-aisasi 1. +-si a&+tasi ,ar+s ter8isa, ari +-si 8ea-i,a a +-si  8eeri4aa &as 2. +-si 8eeri4aa &as ,ar+s ter8isa, ari +-si a&+tasi Siste4 trisasi a 8rse+r 8e=atata 1. De;it+r i4ita +t+& 4e3a&+&a 8e4;ayara a3a4 ;et+& =e&  atas a4a ata+ e-a =ara 8e4ia, ;+&+a. 2. +-si 8ea-i,a 4e3a&+&a 8ea-i,a ,aya atas asar atar   8i+ta- ya- ,ar+s ita-i, ya- i;+at 3e, +-si a&+tasi. !. Pe-&reita re&ei- 8e4;at+ 8i+ta- 3e, +-si a&+tasi ,ar+s iasar&a atas s+rat 8e4;erita,+a ya- ;erasa3 ari e;it+r. Pra&te& ya- se,at 1. Hasi3 8er,it+-a &as ,ar+s ire&a4 a3a4 ;erita a=ara  8e-,it+-a &as a isetr 8e+, &e ;a& e-a se-era. 2. Para 8ea-i, a &asir ,ar+s ias+rasi&a. !. Kas a3a4 8er7a3aa (;ai& ya- aa ita-a ;a-ia &as 4a+8+ ita-a 8ea-i, 8er+sa,aa) ,ar+s ias+rasi&a. (M+3yai 1%%!:*%2<*%!).

1.!Sistem A"ntansi Penge#aran Kas Pe4;ayara &as a3a4 8er+sa,aa i3a&+&a e-a 4e--+a&a =e&  &e=+a3i +t+& 8e4;ayara a3a4 ,a3 ya- &e=i3 ;iasaya i3a&saa&a 4e3a3+i aa &as &e=i3. Daa &as &e=i3 4er+8a&a +a- &as ya- iseia&a +t+& 4e4;ayar 8e-e3+ara<8e-e3+ara ya- 7+43a,ya re3ati &e=i3 a tia& e&4is ;i3a i ;ayar e-a =e&. (Ba&i ;ari6a1%0" :!). Se8erti ,a3ya -&s tras8rt ata+ +it &e8er3+a se,ari<,ari i4aa 8e4;ayara e-a =e& +t+& ,a3 ya- se&e=i3 it+ a&a 4e-a&i;at&a 8e&er7aa 4e7ai tert+a 4e4;sa&a a ;e;a 8e=atatya 4a,a3. Daa &as &e=i3 isera,&a &e8aa &asir &as &e=i3 ya- ;erta--+-7a6a; +t+& 

4e4;ayar ;iaya ya- re3ati &e=i3 a 4e4ita 8e-isia &e4;a3i ari &as  ;esar. Mete ya- i-+a&a a3a4 8eye3e--araa &as &e=i3 aa +a •

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yait+ : 1. Mete 3+&t+asi Da3a4 4ete ii 8e4;et+&a aa &as &e=i3 i=atat e-a 4ee;it re&ei- aa &as &e=i3. Pe-e3+ara aa &as &e=i3 i=a=at e-a 4e-&reit&a re&ei- aa &as &e=i3 se,i--a sa3 re&ei- &as &e=i3 se3a3+ ;er+;a,. Da3a4 8e-isia &e4;a3i aa &as &e=i3 i3a&+&a ses+ai e-a &e8er3+a a i=atat e-a 4ee;it re&ei- aa &as &e=i3. 2. Mete i48rest Pe4;et+&a aa &as &e=i3 e-a 4ete ii i3a&+&a e-a =e& a i =eta& e-a 4ee;it re&ei- aa &as &e=i3. Sa3 &as &e=i3 tia& ;er+;a, ses+ai ya- iteta8&a &e=+a3i 7i&a sa3 ya- iteta8&a it+ iai&&a ata+ i&+ra-i. Pe-e3a+ara aa &as &e=i3 tia& i=atat a3a4 7+ra3 teta8i ,aya i3a&+&a e-a 4e-+48+3&a ;+&ti<;+&ti trasa&si se;a-i arsi8 se4etara 3e,  8e4e-a-a- &as &e=i3. Pe-isia &e4;a3i aa &as &e=i3 i3a&+&a se7+43a, r+8ia, ya- ter=at+4 a3a4 &+48+3a ;+&ti  8e-e3+ara &as &e=i3. '+&ti 8e-e3+ara ii i =a8 >te3a, i;ayar? a-ar tia& i-+a&a 3a-i. Pe-isia ii i3a&+&a e-a =e& a i=atat e-a 4ee;it re&ei- ;iaya a 4e-&reit&a re&ei- &as. Pe-e3+ara &as e-a 4e--+a&a =e& 4e4i3i&i &e;ai&a iti7a+ ari 8e-e3+ara iter yait+ : a. De-a i-+a&a =e& atas a4a 8e-e3+ara =e& a&a a8at iteri4a 3e, 8i,a& ya- a4aya ses+ai ya- it+3is 8aa r4+3ir =e&.  ;. Di3i;at&aya 8i,a& 3+ar a3a4 ,a3 ii ;a& a3a4 8e=atat trasa&si 8e-e3+ara &as. =. 'a-i 8er+sa,aa ya- 4e-e3+ar&a =e& 8e-e4;a3ia =a=e33e =,e=& i-+a&a se;a-ai taa teri4a ari 8i,a&  ya- 4eeri4a 8e4;ayara. /,e=& iss+er se=ara t4atis 4eeri4a taa 8eeri4aa &as i8i,a& ya- 4eeri4a  8e4;ayara.

D&+4e ya- i-+a&a a3a4 siste4 a&+tasi 8e-e3+ara &as e-a =e& aa3a, :

1. '+&ti &as &e3+ar  2. /e&   !. Per4itaa =e&  /atata ya- i-+a&a a3a4 siste4 a&+tasi 8e-e3+ara &as e-a =e& aa3a, : 1. @+ra3 8e-e3+ara &as 2. Re-ister =e&  +-si ya- ter&ait a3a4 siste4 a&+tasi 8e-e3+ara &as e-a =e&  aa3a, : 1. +-si ya- 4e4er3+&a 8e-e3+ara &as A8a;i3a s+at+ +-si 4e4er3+&a 8e-e3+ara &as 4a&a +-si terse;+t 4e-a7+&a 8er4itaa =e& &e8aa +-si 8e=atata +ta-. 2. +-si 8e=atat +ta'erta--+-7a6a; atas 8e4;+ata ;+&ti &as &e3+ar ya4e4;eri&a trisasi &e8aa +-si &e+a-a a3a4 4e-e3+ar&a =e& se;esar ya- ter=at+4 a3a4 &+4e terse;+t. +-si ii 7+-a ;erta--+-7a6a; +t+& 4e3a&+&a verii&asi &e3e-&a8a a va3iitas &+4e 8e+&+- yai8a&ai se;a-i asar 8e4;+ata ;+&ti &as &e3+ar. Se3ai it+ +-si ii 7+-a ;erta--+-7a6a; +t+& 4eye3e--ara&a arsi8 ;+&ti &as &e3+ar ya- ;e3+4 i;ayar ya- ;er+-si se;a-i  ;+&+ 8e4;at+. !. +-si &e+a-a +-si ii ;erta--+-7a6a; +t+& 4e-isi =e& 4e4ita&&a trisasi atas =e& a 4e-iri4&a =e& &e8aa &reit+r via 8s ata+ 4e4;ayar&aya 3a-s+- &e8aa &reit+r. *. +-si a&+tasi ;iaya +-si ii ;erta--+-7a6a; atas 8e=atata 8e-e3+ara &as ya- 4eya-&+t ;iaya a 8erseiaa . $. +-si a&+tasi +4+4 'erta--+-7a6a; atas 8e=atata trasa&si 8e-e3+ara &as a3a4 7+ra3 8e-e3+ara &as ata+ re-ister. . +-si a+it iter +-si ii ;erta--+-7a6a; +t+& 4e3a&+&a 8er,it+-a &as se=ara 8erii& a 4e==&&a ,asi3 8e-,it+-aya e-a sa3 &as 4e+r+t =atata a&+tasi. Se3ai it+ 7+-a

 ;erta--+-7a6a; 4e3a&+&a 8e4eri&saa se=ara 4eaa&  ter,aa8 sa3 &as ya- aa ita-a a 4e4;+at re&si3iasi  ;a& se=ara 8erii&. Us+r 8e-ea3ia iter a3a4 siste4 a&+tasi 8e-e3+ara &as e-a =e& ira=a- e-a 4eri=i +s+r r-aisasi siste4 trisasi a 8rse+r 8e=atata serta +s+r 8ra&te& ya- se,at ya- ise;+t&a i ;a6a, ii : Or-aisasi 1. +-si 8eyi48aa &as ,ar+s ter8isa, ari +-si a&+tasi. 2. Trasas&si 8eeri4aa a 8e-e3+ara &as tia& ;3e, i3a&saa&a seiri 3e, 'a-ia Kasa se7a& a6a3 sa48ai a&,ir ta8a =a48+r ta-a ari +-si ya- 3ai. Siste4 Otrisasi a Prse+r Pe=atata 1. Pe-e3+ara &as ,ar+s 4ea8at trisasi ari 8e7a;at ya ;er6e6ea-. 2. Pe4;+&aa a 8e+t+8a re&ei- ;a& ,ar+s 4ea8at&a  8erset+7+a ari 8e7a;at ya- ;er6e6ea-. !. Pe=atata a3a4 7+ra3 8e-e3+ara &as (ata+ a3a4 4ete  8e=atata tertet+ a3a4 re-ister =e&) ,ar+s iasar&a ;+&ti &as &e3+ar ya- te3a, 4ea8at trisasi ari 8e7a;at ya ;er6e6ea- a ya- i3a48iri e-a &+4e 4e+&+ya- 3e-&a8. Pra&te& ya- Se,at 1. Sa3 &as ya- aa i ta-a ,ar+s i3i+-i ari &e4+-&ia 8e=+ria ata+ 8e--+aa ya- tia&  se4estiya. 2. D&+4e asar a &+4e 8e+&+- trasa&si 8e-e3+ara &as ,ar+s i;+;+,i =a8 >3+as? 3e, 'a-ia Kasa sete3a, trasa&si 8e-e3+ara &as i3a&+&a. !. Pe--+aa re&ei- &ra ;a& (;a& state4et) ya4er+8a&a ir4asi ari 8i,a& &eti-a +t+& 4e-e=e&  &ete3itia =atata &as 3e, +-si 8e4eri&sa iter (itera3 a+it +=ti) ya- 4er+8a&a +-si ya- tia& ter3i;at a3a4  8e=atata a 8eyi48aa &as.

*. Se4+a 8e-e3+ara &as ,ar+s i3a&+&a e-a =e& atas a4a  8er+sa,aa 8eeri4a 8e4;ayara ata+ e-a 8e4ia,  ;+&+a. $. @i&a 8e-e3+ara &as ,aya 4eya-&+t 7+43a, ya- &e=i3  8e-e3+ara ii i3a&+&a siste4 a&+tasi 8e-e3+ara &as 4e3a3+i aa &as &e=i3 ya- a&+tasiya ise3e--ara&a e-a i48rest syste4. . Se=ara 8erii& iaa&a 8e==&a 7+43a, isi& &as ya- aa i ta-a e-a 7+43a, &as 4e+r+t =atata a&+tasi. #. Kas ya- aa i ta-a (=as, isae) a &as ya- aa i  8er7a3aa (=as, i trasit) i as+rasi&a ari &er+-ia. 0. Kasir ias+rasi&a (ie3ity ; is+ra=e). %. Kasir i3e-&a8i e-a a3at
KESIMPULAN S+at+ 8rse+r aa3a, 8erasi t+3is 4e+3is ya- ;er+r+ta ya- ;iasaya 4eya-&+t ;e ;era8a ra- a3a4 sat+ ata+ ;e;era8a ;a-ia -+a 4e7a4i &esera-a4a 8e3a&saaa s+at+ trasa&si 8er+sa,aa ya ;er+3a-<+3a-. (R.Se4ita Ai K+s+4a2). Peeri4aa &as 8er+sa,aa ;erasa3 +a s+4;er +ta4a yait+ 8eeri4aa ari 8e7+a3a t+ai a 8eeri4aa &as ari 8i+ta- ata+ ari 8e7+a3a se=ara &reit. Pe4;ayara &as a3a4 8er+sa,aa i3a&+&a e-a 4e--+a&a =e&  &e=+a3i +t+& 8e4;ayara a3a4 ,a3 ya- &e=i3 ;iasaya i3a&saa&a 4e3a3+i aa &as &e=i3. Daa &as &e=i3 4er+8a&a +a- &as ya- iseia&a +t+& 4e4;ayar 8e-e3+ara<8e-e3+ara ya- 7+43a,ya re3ati &e=i3 a tia& e&4is ;i3a i ;ayar e-a =e&. (Ba&i ;ari6a1%0" :!).

DA$TAR PUSTAKA

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I&ata A&+tasi Iesia. 2""#. Staar A&+tasi Ke+a-a.

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@a&arta: Sa3e4;a E48at. Ira6ati. 2"12. M+3yai. 2""1. Siste4 A&+tasi. @a&arta: Sa3e4;a E48at. R4ey

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Mars,a33. '. a Pa+3 @, Stei;art. 2""!. A==+ti- Ir4asi Syste4. 666.--3e.=4 .makalah sistem penerimaan dan pengeluaran kas. 7a&arta:ir4a6ati.2"12