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All Journal Al Kalam : Jurnal Komunikasi, Bisnis dan Manajemen
Susmita Dian Indiraswari
Universitas PGRI Malang
Economics, Econometrics & Finance Social Sciences

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ANALISIS SISTEM PENGENDALIAN INTERN KAS Nida Putri Rahmayanti; Anthonius Junianto Karsudjono; Dandi Pratama; Susmita Dian Indiraswari
Al-KALAM : JURNAL KOMUNIKASI, BISNIS DAN MANAJEMEN Vol 12, No 2 (2025): JULI: AL KALAM JURNAL KOMUNIKASI BISNIS DAN MANAJEMEN
Publisher : Universitas Islam Kalimantan Muhammad Arsyad Al Banjari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/al-kalam.v12i2.20195

Abstract

This study aims to determine the internal control system process, which is integral to the actions and activities carried out continuously by management and all employees, to provide adequate assurance that organizational goals are achieved at PT Daya Mitra Sejati Pengaron. The method used is descriptive qualitative. The results of this study indicate that the system does not fully meet the components of a good internal control system, due to shortcomings in controlling the recording of financial reports for incoming and outgoing financial transactions. It also lacks adequate internal control in the organizational structure related to the division of tasks according to assigned job responsibilities. To address this, the company must establish routine or periodic monitoring and evaluation using divisional audit procedures for cash disbursements.
Co-Authors Anthonius Junianto Karsudjono Dandi Pratama Nida Putri Rahmayanti