Analisis Penerapan Pengendalian Intern Penerimaan Dan Pengeluaran Kas Pada PT. Buran Nusa Respati

Abstract

This study aims to analyze the suitability of the application of internal control of cash receipts and disbursements at PT. Buran Nusa Respati with elements of internal control according to theory.

Collection techniques are (1) field research (field research) using interview and questionnaire methods. (2) library research (library research) by collecting data about documentation and information at PT. Buran Nusa Respati.  Data analysis techniques using descriptive analysis, while to determine the suitability with  the  elements  of  internal  control  using  the  calculation  formula  Dean  J. Champion.

Based on the results of research conducted on internal control of cash receipts and disbursements at PT. Buran Nusa Respati by using questionnaires elements of internal control according to the theory that refers to the COSO theory. The calculation of COSO's internal control theory by using the Dean J. Champion formula obtains a return of 94.54%, which means it is very suitable. Based on the proposed hypothesis, namely the application of internal control of cash receipts and disbursements at PT. Buran Nusa Respati Not according to the elements of internal control according to the theory rejected.

The conclusion of this study is internal control on cash receipts and expenditures applied by PT. Buran Nusa Respati is in accordance with the elements of internal control, then PT. Buran Nusa Respati must continue to maintain  this  condition  so  that  the  possibility  of  fraud  and  errors  can  be minimized.