EVALUASI PELAKSANAAN SISTEM DAN PROSEDUR PENERIMAAN KAS ( STUDI PADA DPPKAD KABUPATEN GRESIK )

Abstract

The system and the procedures for cash receipts which has been carried out by the Departement of
Revenue, Finance and Assets Gresik Regional is suitable with the regulations which are described in local tax
revenue by using legitimate documents and involving the parties which are associated with the system and the
procedures for cash receipts has been carried out in accordance with the prevailing regulation. In addition, the
oversight and the accountability system and procedures for cash receipts at the Departement of Revenue, Finance
and Assets of Gresik Regency is transparent and accountable so that in the implementation of internal control in
the system and the procedures have already adequate. The research method is using qualitative descriptive analysis
method. It can be concluded that the implemtation of system and procedures for cash receipts are carried out at the
Departement of Revenue, Finance, and Assets Management of Gresik Regency has been carried out properly and
suitable with applicable regulations.
Keywords : Implementation, System and Procedures, Cash ReceiptS, Internal Control.