@thesis{thesis,
		author={Apriyani  Ahmad},
		title ={Analisis Sistem Pengendalian Internal Atas Siklus Penjualan Dan Penerimaan Kas Pada PT. Thasima Daya Sentosa},
		year={2015},
		url={http://repository.ibs.ac.id/672/},
		abstract={This  research is  intended  to  observe  and  examine  the  cash  receipts  cycle implemented  in  PT.  Thasima  Daya  Sentosa  as  well  to  analyze  and  asses  in procedures  sales  and  cash  receipts  procedures,  and  the  internal  controls related  with  COSO  theory.  Moreover,  it  provides  recommendations  based  on the theory to overcome the discovered potential weaknesses
The method of analysis used in this study is assessing the current sales and cash  receipts  procedures  implemented  in  company,  along  with  the  internal controls  applied  within  the  cycles.  Subsequently  the potential  weaknesses  will be  identified  which  then  generates  the  recommendations.  The  data  collection methods used are interview, observation, and questionnaire
Conclusion  from  this  study  that  interal  control  systemt sales  and  cash receipt  cycle  of  PT.  Thasima  Daya  Sentosa  still  comprised  with  potential weaknesses. This is mainly because there are some procedures which not suit based on the implied theory
Keyword: Sales Cycle, Cash Receipts Cycle, Internal Control}
		}