Fitrothania, Ainaya Syahrani Aura and Fitriana Rakhma Dhanias, SE., MSA., Ak (2024) Evaluasi Sistem Pengendalian Internal atas Pengeluaran Kas pada CV. Bukit Mulia. Diploma thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengetahui penerapan sistem pengendalian internal atas pengeluaran kas yang telah diterapkan pada CV. Bukit Mulia. Penelitian ini menggunakan metode kualitatif dengan pendekatan analisis deskriptif. Data dalam penelitian ini menggunakan sumber data yang diperoleh melalui observasi, wawancara dan dokumentasi pada CV. Bukit Mulia. Dasar penilaian yang menjadi tolak ukur dalam penelitian ini adalah sistem pengendalian internal menurut Commite of Sponsoring Organizations of the Treadway Commision (COSO). Penerapan sistem pengendalian internal atas pengeluaran kas pada CV. Bukit Mulia dalam penerapannya menurut Commite of Sponsoring Organizations of the Treadway Commision (COSO) dengan lima komponen yaitu lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, informasi dan komunikasi serta pemantauan belum cukup memadai dikarenakan ada beberapa kendala seperti tidak adanya pemisahan tugas, kurangnya tenaga keuangan, dan kurang canggihnya teknologi.
English Abstract
This research aims to determine the implementation of the internal control system for cash disbursements that has been implemented at CV. Bukit Mulia. This research uses a qualitative method with a descriptive analysis approach. The data in this research uses data sources obtained through observation, interviews and documentation at CV. Bukit Mulia. The basis for assessment that is the benchmark in this research is the internal control system according to Commite of Sponsoring Organizations of the Treadway Commision (COSO). The implementation of the internal control system for cash disbursements at CV. Bukit Mulia in its application according to the Committee of Sponsoring Organizations of the Treadway Commission (COSO) with five components, namely control environment, risk assessment, control activities, information and communication and monitoring is not yet adequate because there are several obstacles such as the lack of separation of duties, lack of financial staff, and lack of advanced technology.
| Item Type: | Thesis (Diploma) |
|---|---|
| Identification Number: | 052417 |
| Uncontrolled Keywords: | Sistem Pengendalian Internal, COSO, Pengeluaran Kas-Internal Control System, COSO, Cash Disbursement |
| Divisions: | Program Vokasi > Keuangan dan Perbankan |
| Depositing User: | soegeng Moelyono |
| Date Deposited: | 08 Aug 2024 02:34 |
| Last Modified: | 08 Aug 2024 02:34 |
| URI: | http://repository.ub.ac.id/id/eprint/223602 |
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