Implementasi Sistem Pengendalian Internal Siklus Pengeluaran Kas Kecil pada PT. Transindra Perkasa di Surabaya
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Institusion
Universitas Katolik Darma Cendika
Author
Ujanpratama, Agustinus
Subject
HF5601 Accounting
Datestamp
2020-07-06 11:04:25
Abstract :
The issue of lack implementation of internal control systems are well marked with the news misappropriation of money by employees in the company's cash receipt holders money. It is necessary for the feasibility study of how the company's internal control system. The main objective of this research at PT. Transindra Perkasa is to test the feasibility of the system of internal controls over petty cash expenditures. In reviewing the research data in the PT. Transindra Perkasa we need to identify the data first. The data required are all documents regarding the cash outlay, the groove and the people involved. The analysis should be assessed in accordance with the standards of adequate cash outlay, such as organizational structure that has separate authority, healthy practices related to document adequate accountability authorization and competent employees as users of small cash outlay. The conclusions obtained are control systems in PT. Transindra Perkasa is enough to be appropriate in accordance with procedures and appropriate standard elements of the internal control system because the system creates a separate unattended control in the company. However, the implementation is a number of functions between the role of chief financial officer and cashier, they need for the implementation of appropriate separation of office and authority adequate accountability.
The issue of lack implementation of internal control systems are well marked with the news misappropriation of money by employees in the company's cash receipt holders money. It is necessary for the feasibility study of how the company's internal control system. The main objective of this research at PT. Transindra Perkasa is to test the feasibility of the system of internal controls over petty cash expenditures. In reviewing the research data in the PT. Transindra Perkasa we need to identify the data first. The data required are all documents regarding the cash outlay, the groove and the people involved. The analysis should be assessed in accordance with the standards of adequate cash outlay, such as organizational structure that has separate authority, healthy practices related to document adequate accountability authorization and competent employees as users of small cash outlay. The conclusions obtained are control systems in PT. Transindra Perkasa is enough to be appropriate in accordance with procedures and appropriate standard elements of the internal control system because the system creates a separate unattended control in the company. However, the implementation is a number of functions between the role of chief financial officer and cashier, they need for the implementation of appropriate separation of office and authority adequate accountability.
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