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All Journal JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN MBA: Journal of Management and Business Aplication Journal of Accounting and Finance
Indria Yuli Susanti, Indria Yuli
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Strategi Penguatan Sistem Pengendalian Internal Penerimaan Dan Pengeluaran Kas Untuk Menghindari Terjadinya Fraud Pada Kas Perusahaan Nevian Elektronik Wuluhan Kabupaten Jember Suwarso, Suwarso; Susanti, Indria Yuli; Anam, Khoirul
ACCOUNT (Journal of Accounting and Finance) Vol. 2 No. 2 (2024): September
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v2i2.2182

Abstract

Research with the aim of analysing the strategy of strengthening internal control of cash receipts and disbursements to avoid fraud at the Nevian electronic company in Jember Regency. Approach is used in this research. Data collection techniques are observation, interviews, documentation and literature study. The results showed that the strategy of strengthening the internal control system on cash receipts and disbursements is an organisation that separates duties and responsibilities, an authorisation system, sound practices, and qualified employees. The implementation of internal control elements in cash receipts and disbursements Nevian Elektronik Jember Regency implemented there are three elements, namely a good organisational structure that separates clear tasks in each section. Nevian Elektronik has set the division of authority in authorising company transactions properly. In recording cash receipts and cash expenditure transactions that occur, get prior authorisation from the authorised official, namely the owner of the business in order to provide protection to the company's assets. Healthy practices by applying accounting records to related documents are well implemented. Meanwhile, the element of qualified employees has not been applied specifically to employees who handle cash in terms of employee recruitment.
Co-Authors Afandi, Alfi Khofifah Andri Mardi Susanto Andri Mardi Susanto Andri Mardi Susanto, Andri Mardi Epriliyana, Nike Norma fariana, rina KHOIRUL ANAM Neviyani Neviyani, Neviyani Setiawan, M. Erik Suwarso Suwarso Syaifullah, Rama Vaneza Rizki Rezinta