Article Per Year (5 Year)
p-Index From 2021 - 2026
3.495
P-Index
This Author published in this journals
All Journal ETIKONOMI Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Al Ishlah Jurnal Pendidikan Indonesian Journal of Sustainability Accounting and Management Jurnal Manajemen Pendidikan Penelitian Kualitatif Jurnal JUMPED (Jurnal Manajemen Pendidikan) JURNAL PENDIDIKAN TAMBUSAI EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Pendidikan dan Konseling Instructional Development Journal Jurnal Akuntansi PEKBIS Journal of Educational Sciences Jurnal Magister Akuntansi Trisakti Media Riset Bisnis & Manajemen Journal of Education Technology Information Social Sciences and Health Miftah Rashid
Makhdalena Makhdalena
Economic Education Studies Program, Universitas Riau, Pekanbaru, 28293, Indonesia
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Mathematics Neuroscience Nursing Public Health Social Sciences Other

Published : 105 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : miftah

 1 
Analisis Sistem Pengendalian Internal Kas Pada PT. Sukses Transport Raya Risna Nuraidah; Makhdalena Makhdalena; Fenny Trisnawati
Miftah : Jurnal Ekonomi dan Bisnis Islam Vol. 4 No. 1 (2026): April 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/k1m1pe25

Abstract

This study aims to analyze the effectiveness of the internal control system for cash management at PT Sukses Transport Raya, a company engaged in heavy equipment rental and scrap metal management in Pangkalan Kerinci, Riau. This research employs a qualitative approach with a case study method. Data were collected through interviews with three key informants, observation, and documentation, then analyzed using thematic analysis assisted by NVivo 15 software. The results show that the internal control system has been running quite effectively based on the five components of COSO 2013. The company has implemented a clear organizational structure with segregation of functions between large cash managed by the cashier and petty cash managed by each admin, a layered authorization system with the director as highest authority for expenditures above Rp10 million, computer-based recording, and monthly internal audits conducted routinely by the accounting department. However, several weaknesses were identified, including the absence of written standard operating procedures, reactive risk assessment without formal documentation, use of the site manager's personal bank account for field operations, and concentration of payroll responsibilities in one individual without adequate task segregation. It is concluded that the internal control system at PT Sukses Transport Raya has been sufficiently effective in preventing fraud, but still requires procedural formalization and strengthening of several COSO 2013 components to achieve optimal standards.
Co-Authors ', Hendripides ', R.M.Riadi ', RM.Riadi ', Sumarno Adam Suar Ade Fitri Anggraeni Adinda Maihartati Aditya Pandu Wicaksono Ahmad Reski Mulia Almasdi Syahza Ana Ulfa Sugiarti Angel Sri Meilinda Anggun Santika Anisa Rahmadani Arien, Wilasari Arni Yusnika Asri ' Asri Seni Vinal Azhar Azhar Azhar Azhar Azlan ' Bangkit Suryadi Rajagukguk Bertiza Handayani Caska - Daeng Ayub Daviq Chairilsyah DefiSusanti DefiSusanti Desi Zulvina Desi Zulvina Desi Zulvina Desnita Desnita Dewi Agustina Dewi Agustina Dian Gusriani Diarni Junita Junita Elfira Oktarina Eli Hasmita Elvira Yenti Elvis Arisman L. T ERINTA ERINTA Ervia Apriani Faizal Faizal Fakhri Ras Fakhri Ras Fermadi, Heru Lian Firdha Desi Triani Fitri Zulvina Fitrianti Fitrianti Fitriatun Fitriatun Gani Haryana Gimin Gimin Gusnardi Gusnardi Gusnardi Gusnardi Hambali Hardisem Syabrus Hardisyem Syabrus Hasnawati Hasnawati Hendripides ' Hendripides Hendripides Hendripides Hendripides Honora, Resti Humosor Panuju Panuju, Humosor Panuju Indah Harnum Intan Permatasari Irwansyah Putra Jupri Jupri Kartika Sari Kartika Sari, Kartika Sari Kartika Khairunnisa Rafli Putri Rafli Putri, Khairunnisa Rafli Putri Rafli Kiki Ardian Kiki Mega Santi Lusi Susanti M. Didy Syaputra Mahdi Jufri Mahdum Mifta Rizka Mifta Rizka Mita Ulita Manurung Muhammad Nasir Mujiono Mujiono Mulyana Sari Murni Baheram Nidia Elvina Nopitasari Pitri Nuraini Nuraini Nurliyanti Rahma Nurpit Junus Nurpit Junus Nurul Annisa Zulmi Prihartini Rahayu R. M. Riadi R. Wenmar Isqaedah R.M Riadi R.M Riadi R.M. Riadi R.M. Riadi R.M.Riadi ' RAFIUD DRAJAD Rahmad Danel Raisya Fahira Reni Efriza Resti Honora Retnosari Andrajati Ria Azmayani Riadi Riadi Risma B Risna Nuraidah Rizki Imran Rizky Windar Amelia RM Riadi RM. Riadi RM. Riadi RM. Riadi RM.Riadi ' RM.Riadi Riadi Roma R. Siburian Rr Sri Kartikowati Sapriadi Sapriadi Selvi Yohana Sianturi, Rahmat Siti Fatimah Z SRI ASTUTIK Sri Kartikowati Sri Kartikowati Kartikowati SRI LESTARI Sri Wahyuni Suhendri Suhendri Sumarno Sumarno Sumarno Sumarno Sundakir Sundakir Sutriayu Sutriayu Suwanto Suwanto Syakdanur Syakdanur Tengku Saherbanun Tri Sovia Yanreta Uli Yamasari Valentine Pratiwi Widia Sinta Sinta Widya Asrini Asrini, Widya Asrini Windy Herprianingsih Wusono Indarto Yamasari, Uli Yani Zulvina Yani Zulvina Yani Zulvina Yulia Sari Yuliani Yuliani Yulmaidar Yulmaidar Yusniar Harahap Yusnika, Arni Zita Barlian Zulfan Saam Zulfan Saam Zuliya Zuliya Zulkarnain Zulkarnain Zulkifili N