Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi
Putri Ayu Pratiwi
Universitas Ahmad Dahlan
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Ekonomi

 1 
HE APPLICATION OF INTERNAL CONTROL SYSTEM ON CASH RECEIPT FOR THE ORGANIZER OF UMRAH AND HAJJ TRAVEL AGENCY PT. CITRA WISATA DUNIA CASE STUDY: HASUNA TOUR Putri Ayu Pratiwi
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

A good internal control system is essential for a company to minimize errors and deviations that may occur. The function of internal control is based on management and financial systems, and it ensures that activities within the company are smooth and controlled. Internal control plays a crucial role in preventing, detecting, and protecting tangible and intangible organizational resources from misappropriation. Cash is one of the assets that plays a vital role in the company's development and is the most liquid asset. This study is a descriptive research that aims to provide an explanation of a problem and offer solutions to address it. The focus of the research is to understand the internal control system of cash receipts for the organizer of Umrah and Hajj travel agency, PT. Citra Wisata Dunia. Based on the analysis conducted, the Umrah and Hajj travel agency has implemented the components of internal control, including control environment, risk assessment, control activities, information communication, and monitoring activities. The company has implemented task segregation among employees, which enhances the effectiveness of the internal control system for cash receipts.
Co-Authors