Article Per Year (5 Year)
p-Index From 2020 - 2025
1.513
P-Index
This Author published in this journals
All Journal Jurnal Pengabdian kepada Masyarakat Nusantara Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Ulumul Qur'an: Jurnal Kajian Ilmu Al-Qur'an dan Tafsir JUARA: JURNAL WAHANA ABDIMAS SEJAHTERA Research Horizon Causa: Jurnal Hukum dan Kewarganegaraan Bulletin of Islamic Research Jurnal Nusa Akuntansi
Sumayyah
Unknown Affiliation
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA)

 1 
Analisis sistem pengendalian internal prosedur pengeluaran kas: COSO ICIF 2013 : Studi pada perusahaan konsultan pertambangan migas di Yogyakarta Zahara, Inna; Sumayyah; Mubarrok, Zennul; Syah, Muhammad Erwan
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.5, No.1 (2024): June 2024
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v5i1.1448

Abstract

Financial management plays a crucial role in the survival and growth of companies. Cash disbursement is a common transaction in companies, necessitating effective internal control systems to prevent fraud or misappropriation. This study aims to analyze the internal control system and evaluate the internal control system over cash disbursements at PT WE, a mining consulting company in Yogyakarta. The research method used is descriptive-evaluative with a qualitative approach. Data were collected through direct observation and interviews with relevant staff. Evaluation was conducted based on the 17 principles within the five main components of the COSO Internal Control—Integrated Framework 2013. The results indicate that PT WE has implemented some internal control principles effectively, but there are still weaknesses in interdepartmental coordination, risk identification, and cash disbursement procedures. Based on the findings, it is recommended that PT WE improve coordination and communication between departments, systematically identify risks, and enhance cash disbursement procedures by establishing clear protocols, segregating related tasks, and periodically evaluating the internal control system.
Co-Authors Elisatris Gultom Ghoni, Abdul Ghoni Hafidz Lina, Alya Mega Handayani Miftahul Huda Irfansyah Mubarrok, Zennul Muhammad Dzaky Hilmi Muhammad Erwan Syah Muhammad Yahya Azzam Muhammad Yazid Ilhami Pertiwi, Deni Santi Putri, Zakiyah Rizki Wahyuning Damayanti Sela, Natalie Siswati, Catur Rekno Suci adelia Pratiwi Supriadi, Adi Yuliasari, Hesty Zahara, Inna