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All Journal Niagawan Ekonomi-Qu (Jurnal Penelitian Ilmu Ekonomi) LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Journal on Education EKUITAS (Jurnal Ekonomi dan Keuangan) JURMA : Jurnal Program Mahasiswa Kreatif International Journal of Trends in Accounting Research Jurnal Dunia Pendidikan Jurnal Ilmiah Pendidikan Holistik (JIPH) Indonesian Journal of Advanced Research (IJAR) International Journal of Trends in Accounting Research Journal of Humanities Education Management Accounting and Transportation Jurnal Sistem Informasi, Akuntansi dan Manajemen
Putri Kemala Dewi Lubis
Universitas Negeri Medan
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Physics Public Health Social Sciences Transportation Other

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Journal : Jurnal Sistem Informasi, Akuntansi dan Manajemen

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Analisis Sistem Pengendalian Intern Kas Pada PT. Ira Widya Utama Medan Putri Kemala Dewi Lubis; Adinda Ulina Barus
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 1 No. 1 (2021): SINTAMA: Jurnal Sistem Informasi, Akuntansi dan Manajemen (September 2021)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to describe the application of the internal cash control system and analyze the internal control system for cash receipts and disbursements applied to PT. Ira Widya Utama in Medan, is it in accordance with the elements of the control system according to COSO. PT. Ira Widya Utama is a company engaged in construction services and housing development. The problems that arise in this study, where there is still evidence of receipt and proof of cash disbursements have not been serially numbered printed and are still contained in the supporting document records of the company's cash receipts transactions that have not been affixed with the "Paid" stamp by the cash receipts department which is feared to be re-recorded by the parties. irresponsible and will provide communication errors to customers and cashiers after the payment for the transaction. This research approach uses descriptive method to analyze the company's internal cash control system. In terms of research on the effectiveness of the company, the authors carry out data collection techniques using the interview method. Based on the results of interviews using an assessment measured by the five elements of the internal control system, it can be concluded that the internal cash control implemented by PT. Ira Widya Utama in Medan is still not in accordance with the elements of the internal control system.
Co-Authors Adinda Ulina Barus Afina Charolin Andri Hasmawi Harahap Avis Raja Satya Purba Boy Sitompul Debora Tarigas Marpaung Desry R Tarigan Eliza Putri Erni Susilawati Purba Fauzan Zuhri Siahaan Henny Mawarta Siregar Hotman Siboro Ikhsan, Arfan Jeane Alisya Kristin Margaretha Simarmata Kumala, Ratih Muhammad Nazly Azrai Nur Indah Melani Aruan Nurita Pasaribu Rafli Rafli Rani P. Sari Hutabarat Renny Juliadi Rio Ricardo Damanik Rouli Milenia Qwint Siboro Samuel Sianturi Samuel Tobing Shafdana Mora Ritonga Sofiah Nurlianti Syahrijal Hidayat Tiolina Evi Tri Kurnia