Tangible Journal
Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025

Sistem Pengendalian Internal Pengeluaran Kas pada PT. Telkom Indonesia (Persero) Tbk. Witel SULBANGSEL

Dwiyanti, Rizky (Unknown)
Ramlah, St (Unknown)

Article Info

Publish Date
07 Dec 2025

Abstract

The purpose of this study is to analyze the internal control system for cash disbursements at PT. Telkom Indonesia (Persero) Tbk Witel SULBAGSEL 2024. The type of research used is descriptive qualitative with data collection techniques in the form of interviews, documentation, and observation and using data analysis methods based on the COSO (Committee of Sponsoring Organizations of the Treadway Commission) control components. The results of the study indicate that, PT. Telkom Indonesia (Persero) Tbk Witel SULBAGSEL has implemented the Internal Control System for Cash disbursement well, only the Standard Operating Procedure (SOP) used is still the old one that does not exist regarding the system used for the cash disbursement process because it has not submitted a request to the central office.

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Journal Info
Tangible Journal
Website

Abbrev

TB

Publisher

Sekolah Tinggi Ilmu Ekonomi Tri Dharma Nusantara

Subject

Economics, Econometrics & Finance Education Environmental Science Neuroscience Other

Description

The editorial team of the Tangible journal received a manuscript in the field of accounting science with the theme: a. Financial Accounting, b. Management accounting, c. Sustainability accounting d. Public sector accounting, e. Accounting information system, f. Auditing, g. Cultural Accounting h. ...