ANALISIS SISTEM PENGENDALIAN INTERN ATAS PENERIMAAN DAN PENGELUARAN KAS PADA PT. RUBIATUL RUBIKA RABBANI PANGKALPINANG

Abstract

This thesis was written and compiled by Sri Yulika (540150010), with the title "Internal Control System Analysis of Cash Receipts and Disbursements at PT. Rubiatul Rubika Rabbani Pangkalpinang". The purpose of this study was to determine the extent to which the internal control system for cash receipts and payments carried out by PT. Rabiatul Rabbani Pangkalpinang, in carrying out its business activities in order to achieve company goals.

The theory’s used in this research is Mulyadi. The method used in this research is qualitative research with descriptive data analysis techniques, namely by first collecting data, classifying and interpreting the data so that it can provide a clear picture of the problem under study, in data collection using interview and documentation techniques, where the data is taken. is primary data in the form of evidence of historical records or reports that have been compiled in published or unpublished archives.

The results of this study indicate that internal control of cash receipts and expenditures of PT. Rabiatul Rubika Rabbani Pangkalpinang has not fully fulfilled the elements of internal control, because there are still several things that are not in accordance with the existing theory, including there are still concurrent tasks performed by the cashier with the accounting department, as well as in the division of tasks, where the cashier is given responsibility answer in terms of premium distribution, which this unit should not hold. It is feared that these practices will reduce the accuracy of recording and will also open up opportunities for cash misappropriation which results in company losses, this can also reduce the effectiveness of the cashier's work practices, because they hold too many functions.