ANALISIS SISTEM PENGENDALIAN INTERNAL PADA PENGELUARAN DANA KAS KECIL (STUDI KASUS PT. SUMBER BAHAGIA KARGO EKSPRESS)

Penulis

  • Yolanda Natalia Mahasiswa STIE-IBEK Pangkalpinang
  • Novika Dosen Prodi Akuntansi STIE-IBEK Pangkalpinang
  • Ryan Hasianda Tigor Dosen Prodi Manajemen STIE-IBEK Pangkalpinang

DOI:

https://doi.org/10.61533/jinbe.v3i1.296

Kata Kunci:

Internal Control System, Petty Cash Disbursement

Abstrak

This study aims to analyze the internal control system on petty cash disbursements at PT. Sumber Bahagia Kargo Ekspress which has been decided through standard operational management policies. Researchers also use the approach in this research study of literature.

Based on the analysis in this study, the internal control system for petty cash disbursements has not been running effectively (theoretical comparisons and research findings in the field) at PT. Sumber Bahagia Kargo Ekspress. The results of the study show that there is no serial number printed on each proof of petty cash disbursement and petty cash disbursement documents that have been made that are not stamped with the mark "PAID" or a valid stamp if they have been paid. Another finding is that management still performs dual duties and authorities; namely the Accounting function and the Financial Management function.

Biografi Penulis

Novika, Dosen Prodi Akuntansi STIE-IBEK Pangkalpinang

Dosen Pembimbing I

Ryan Hasianda Tigor , Dosen Prodi Manajemen STIE-IBEK Pangkalpinang

Dosen Pembimbing II

Unduhan

Diterbitkan

2023-02-11

Cara Mengutip

Natalia, Y., Novika, & Tigor , R. H. (2023). ANALISIS SISTEM PENGENDALIAN INTERNAL PADA PENGELUARAN DANA KAS KECIL (STUDI KASUS PT. SUMBER BAHAGIA KARGO EKSPRESS). Jurnal Ilmiah Bisnis Elektronik, 3(1), 17–23. https://doi.org/10.61533/jinbe.v3i1.296