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All Journal IJoASER (International Journal on Advanced Science, Education, and Religion) Attractive : Innovative Education Journal Economics and Digital Business Review Jurnal Al-Qiyam Jurnal Tana Mana INSANTA: JURNAL PENGABDIAN KEPADA MASYARAKAT
Resky, Kartika
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Nursing Physics Social Sciences Other

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Journal : Jurnal Al-Qiyam

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The Internal Control System Analysis on the Effectiveness of Cash Receipts at Pt Pln (Persero) Kendari Branch Resky, Kartika; Lisaply, David; Hamid, Hamzah
International Journal on Advanced Science, Education, and Religion Vol 8 No 2 (2025): IJoASER (International Journal on Advanced Science, Education)
Publisher : Sekolah Tinggi Agama Islam Al-Furqan, Makassar - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33648/ijoaser.v8i2.928

Abstract

This study aims to evaluate the effectiveness and efficiency of internal control over cash flow within PT PLN (Persero) Kendari Branch, a State-Owned Enterprise (BUMN) in Indonesia. Effective internal control is essential to monitor both cash inflows and outflows and to support the implementation of financial policies that align with organizational objectives. The core issue addressed in this study is the adequacy of the internal control system for cash receipts and the overall effectiveness of cash receipt processes. A descriptive analysis method was employed to assess current practices. The findings reveal that the internal control system related to cash receipts is generally adequate, as evidenced by the clear separation of duties and responsibilities between the account recording function and the cash receipt function. However, regarding the effectiveness of cash collection, the use of the Payment Point Online Bank (PPOB) system has paradoxically led to an increase in the number of customers delaying payments. This suggests that while internal control mechanisms are in place, further improvements are needed in ensuring timely cash collection.
Co-Authors Breemer, Jacob Breemer, Yacob Daulani, Ahmad Hamid, Hamzah Hamzah Hamzah Lisapaly, David CE Lisaply, David Sulastini, Sulastini Yuliana Yuliana