ANALISIS SISTEM PENGENDALIAN INTERNAL PADA SISTEM PEMERIMAAN DAN PENGELUARAN KAS PADA CV. FAJAR UTAMA JAYA

Richna Handriyani, Anggi Gaulanda

Abstract

The main purpose of internal control is to identify the factors that cause the embezzlement of financial statements and make recommendations to reduce the incidents, where to control. Standards, and internal criteria that can be used by the company to assess the comany’s control system
This research is a descriptive study with a qualitative approach. The purpose of this descriptive is to make descriptive, systematic, factual and accurate descriptions or paintings of the facts, properties and relationships between the phenomena being investigated and then analyzed to draw conclusions and test the validity of existing theories but not to create new theories. In this study, the researchers described the flow of cash inflows and disbursements and their internal control processes. As for the sample in this study is proof of cash receipts and payments CV. Fajar Utama Jaya.
The problem in this research is that there is evidence of cash disbursements that have been paid but there is no stamp or stamp from the authority on CV.Fajar Utama Jaya. this is because the internal control system is still low in the cash section. The results of the research conducted can find out how the application of cash control and also the comparison with the theory: the existence of job rotation, unannounced checks, and the application of cash income and disbursement systems in the finance department, employee selection standards on CV. Fajar Utama Jaya.