Analisis Penerapan Pengendalian Intern Penerimaan Dan Pengeluaran Kas Pada PT. Buran Nusa Respati
| Main Author: | Ivana Nina Esterlin Barus3, Siti Nurhasanah1, Eddy Soegiarto2, |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
EKONOMIA
, 2018
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| Subjects: | |
| Online Access: |
http://ejurnal.untag-smd.ac.id/index.php/EKM/article/view/3671 http://ejurnal.untag-smd.ac.id/index.php/EKM/article/view/3671/pdf http://ejurnal.untag-smd.ac.id/index.php/EKM/article/view/3671/pdf_1 |
Daftar Isi:
- This study aims to analyze the suitability of the application of internal control of cash receipts and disbursements at PT. Buran Nusa Respati with elements of internal control according to theory.Collection techniques are (1) field research (field research) using interview and questionnaire methods. (2) library research (library research) by collecting data about documentation and information at PT. Buran Nusa Respati. Data analysis techniques using descriptive analysis, while to determine the suitability with the elements of internal control using the calculation formula Dean J. Champion.Based on the results of research conducted on internal control of cash receipts and disbursements at PT. Buran Nusa Respati by using questionnaires elements of internal control according to the theory that refers to the COSO theory. The calculation of COSO's internal control theory by using the Dean J. Champion formula obtains a return of 94.54%, which means it is very suitable. Based on the proposed hypothesis, namely the application of internal control of cash receipts and disbursements at PT. Buran Nusa Respati Not according to the elements of internal control according to the theory rejected.The conclusion of this study is internal control on cash receipts and expenditures applied by PT. Buran Nusa Respati is in accordance with the elements of internal control, then PT. Buran Nusa Respati must continue to maintain this condition so that the possibility of fraud and errors can be minimized.