Analisis Pengendalian Intern Pengeluaran Kas Pada PT. Aplikanusa Lintasarta Medan
DOI:
https://doi.org/10.55606/jumia.v2i2.2594Keywords:
Internship Control, Cash Expenditures, PT. APLIKASINUSA LINTASARTA MEDANAbstract
This research aims to find out how the cash disbursement internal control system is implemented and to determine the suitability of implementing the cash disbursement internal control system at PT. Applicationnusa Lintasarta with elements of internal control in achieving the objectives of the internal control system. This research uses a descriptive approach. The object studied is the cash disbursement internal control system implemented at PT. Nusa Lintasarta Application. The informants in this research were the Director and Cashier. Data collection techniques include observation, interviews, documentation and literature study. The results of this research show that the results of the list obtained through interviews with the three respondents are 75%, which means the internal control system for cash disbursements implemented at PT. Applicationnusa Lintasarta Medan is quite in accordance with the elements of internal control in achieving the objectives of the internal control system, namely organizational structure, authorization system and recording procedures, healthy practices and employees whose quality is in accordance with their responsibilities.
References
Permatasari, Nurodin, and Martaseli 2021; Javadikasgari, Soltesz, and Gillinov 2018; Wifriya and Sanjaya 2020; “Analisis Evaluasi Sistem Pengendalian Intern Pengeluaran Kas Pada PT. Puduarta Insani Medan” 2020;
Vina Abdulah, Jantje Tinangon, and Djeini Maradesa 2023; Tangkau, Lontoh, and Mokoagow 2023)“Analisis Evaluasi Sistem Pengendalian Intern Pengeluaran Kas Pada PT. Puduarta Insani Medan.” 2020. AGHNIYA: Jurnal Ekonomi Islam 2 (1): 112–24. https://doi.org/10.30596/aghniya.v2i1.3909.
Javadikasgari, Hoda, Edward G. Soltesz, and A. Marc Gillinov. 2018. “Surgery for Atrial Fibrillation.” Atlas of Cardiac Surgical Techniques. https://doi.org/10.1016/B978-0-323- 46294-5.00028-5.
Permatasari, Desi, Idang Nurodin, and Evi Martaseli. 2021. “Analisis Sistem Pengendalian Intern Penerimaan Dan Pengeluaran Kas Pada Pt. Pou Yuen Indonesia.” Jurnal Ilmiah Agribisnis, Ekonomi Dan Sosial 5 (2): 11–19.
Tangkau, Jaqueline, Miryam Lontoh, and Nadia Resilia Mokoagow. 2023. “Analisis Pengendalian Intern Penerimaan Dan Pengeluaran Kas Pada PT. Taspen (Persero) Kantor Cabang Manado.” Jambura Accounting Review 4 (2): 224–35. https://doi.org/10.37905/jar.v4i2.84.
Vina Abdulah, Jantje Tinangon, and Djeini Maradesa. 2023. “Analisis Atas Penerapan Sistem Pengendalian Intern Pengeluaran Kas Pada Badan Pengelolaan Keuangan Dan Pendapatan Daerah (Bpkpd) Kota Tomohon.” Jurnal EMBA 11 (4): 132–43.
Wifriya, M., and S. Sanjaya. 2020. “ANALISIS SISTEM PENGENDALIAN INTERN PENGELUARAN KAS PT TIGARAKSA SATRIA Tbk CABANG MEDAN.” Jurnal Bisnis Dan Ekonomi 2 (1): 104–19. https://lpbe.org/index.php/lpbe/article/view/21/24.
