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All Journal International Journal of Social Service and Research International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu International Journal of Management, Economic and Accounting Harmony Management: International Journal of Management Science and Business Proceedings of The International Conference on Computer Science, Engineering, Social Sciences, and Multidisciplinary Studies
Ayu Kurnia Sari
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analysis of the Internal Control System for Cash Receipts at the Tirtanadi Waterworks Company, Diski Medan Branch Hendra Saputra; Ayu Kurnia Sari
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.73

Abstract

This study aims to analyse the effectiveness of the internal control system for cash receipts at the Tirtanadi Waterworks Company, Diski Medan Branch. Cash receipt activities play a crucial role in supporting the company’s operational sustainability, making an adequate internal control system essential to ensure the reliability of financial information and the safeguarding of company assets. The research employs a descriptive qualitative method by collecting data through observations, interviews, and documentation related to procedures for receiving cash from customers. The results of the study indicate that the internal control system for cash receipts at the Diski Medan Branch is generally well-implemented, as evidenced by the separation of duties, the use of authorisation procedures, and the existence of routine supervision. However, several weaknesses were identified, such as the lack of periodic evaluations, limited use of digital systems, and insufficient documentation for certain transactions, which may create opportunities for human error or fraud. Strengthening these areas is necessary to enhance the reliability and transparency of financial processes. Overall, the study concludes that while the internal control system for cash receipts is functioning adequately, improvements are still required to ensure optimal financial control and minimise risks. This research is expected to contribute to the development of better cash management practices within the company
The Role of Business Advisors and Project Management Offices in Strengthening Public Sector Accounting Systems in the KDKMP Program Ayu Kurnia Sari; Renny Maisyarah; Aulia; Siti Arifah
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.75

Abstract

The Business Advisor serves as a strategic partner, guiding financial management, planning, and human resource capacity building. The Project Management Office (PMO) ensures program implementation proceeds according to plan through monitoring, evaluation, and risk mitigation. However, the practical implementation of the Business Advisor and PMO roles often faces challenges. Key obstacles include limited understanding of public sector accounting standards among village officials, a lack of coordination in program implementation, and a lack of evaluation instruments capable of assessing the effectiveness of public sector accounting implementation in the field. The result is that the Business Advisor (BA) plays a crucial role in strengthening the public sector accounting system through technical assistance, needs analysis, and recommendations tailored to the context of regional bureaucracy. The BA helps ensure that the implementation of the Government Accounting System (SAP) and financial management mechanisms are standardized, accurate, and accountable.  The Project Management Office (PMO) plays a strategic role in coordinating all stages of the KDKMP Program, from planning, control, monitoring, and evaluation. The PMO ensures that all activities related to strengthening the accounting system are on schedule, integrated, and meet quality standards.
Co-Authors , Oktarini Khamilah Siregar Alsanah Alsanah Amanda oktavira br tarigan Anisa Annisa Sanny Aulia Della Aureliya Eliza Rusliana Br Harahap Etriyani Karolina Br Sembiring Ginta Puspita Hafizah Khaira Nasution Hendra Saputra Hendra Saputra Jonathan Pakpahan Ku Halim Bin Ku Ariffin Maisyarah, Renny Marsaulina Sirait MIFTAHUL JANNAH Muhammad Hidayat Noni Ardi Rica Cahya Amalya Saidatunur Fauzi Saidin Sarah Monalisa Panjaitan Siti Arifah Sumariaty Br Manurung Vina Arnita Vivi Oxana Putri