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All Journal Jendela ASWAJA
Intan, Intan Timur
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Social Sciences

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Analisis Perbandingan Sistem Pembayaran Tunai dan Debit terhadap Pencegahan Fraud pada CV. Wiratech Jaya Mandiri Cabang Makassar Intan, Intan Timur; Rahmawati, Rahmawati
Jurnal Jembatan Efektivitas Ilmu dan Akhlak Ahlussunah Wal Jama'ah Vol 6 No 3 (2025): September
Publisher : LPPM UNU CIREBON

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52188/jeas.v6i3.1413

Abstract

This study aims to analyze the comparison between cash and debit payment systems in preventing fraud at CV. Wiratech Jaya Mandiri, Makassar Branch. The method used was descriptive qualitative, with data collection techniques through observation, interviews, and documentation. The results indicate that the cash payment system poses a high risk of fraud, such as embezzlement, data manipulation, and a weak audit trail due to manual recording. Conversely, the debit payment system is more effective in preventing fraud because transactions are automatically recorded in the banking system, are easily audited, and reduce physical contact with cash. This study emphasizes the importance of non-cash payments as an integral part of more accountable and efficient corporate financial governance.  
Co-Authors Rahmawati, Rahmawati