Evaluasi Sistem Pengendalian Interval Penerimaan dan Pengeluaran KaS pada Perumda Air Minum Tirta Terubuk Kabupaten Bengkalis
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Institusion
Politeknik Negeri Bengkalis
Author
Simbolon, Ketrin Miranda
Subject
562 Akuntansi
Datestamp
2024-08-22 03:41:55
Abstract :
This study aims to evaluate internal controls in the cash receipts and disbursements system at Perumda Air Minum Tirta Terubuk, Bengkalis Regency. This study is important to conduct so that Perumda Air Minum can understand and evaluate the internal controls in the cash receipts and disbursements system that have been implemented. Data collection techniques used include interview, documentation, and direct observation. Data analysis technique employed involves comparing the internal control components in the cash receipts and disbursements system implemented at Perumda Tirta Terubuk with the five components according to COSO, namely control environment, risk assessment, control activities, information and communication, and monitoring activities. The findings of this research are: (1) The cash receipts system is associatedwith activities such as billing water bills to customers, and the cash disbursements system includes two activities: petty cash disbursements and large cash disbursements; (2) Internal controls in the cash receipts system at Perumda Air Minum Tirta Terubuk, Bengkalis Regency, are not fully aligned with the five internal control components according to COSO. The components that are not fully aligned are control activities and risk assessment.
This study aims to evaluate internal controls in the cash receipts and disbursements system at Perumda Air Minum Tirta Terubuk, Bengkalis Regency. This study is important to conduct so that Perumda Air Minum can understand and evaluate the internal controls in the cash receipts and disbursements system that have been implemented. Data collection techniques used include interview, documentation, and direct observation. Data analysis technique employed involves comparing the internal control components in the cash receipts and disbursements system implemented at Perumda Tirta Terubuk with the five components according to COSO, namely control environment, risk assessment, control activities, information and communication, and monitoring activities. The findings of this research are: (1) The cash receipts system is associatedwith activities such as billing water bills to customers, and the cash disbursements system includes two activities: petty cash disbursements and large cash disbursements; (2) Internal controls in the cash receipts system at Perumda Air Minum Tirta Terubuk, Bengkalis Regency, are not fully aligned with the five internal control components according to COSO. The components that are not fully aligned are control activities and risk assessment.
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