Audit Manajemen Fungsi Keuangan Terhadap Kas Pada PT Jasa Mutu Mineral Indonesia

Febe Cicilia Hulu Imam Nazarudin Latif2 Umi Kulsum3

Abstract


The purpose of this study was to determine the level of effectiveness of the implementation of management audits of the financial function of cash at PT Jasa Mutu Mineral Indonesia. This research is a comparative qualitative research by comparing the conditions that occur related to the company's cash management using the analysis tool list of program questions internal control elements of cash receipts and disbursements. The results of the research analysis show that the implementation of a management audit of the financial function on cash at PT Jasa Mutu Mineral Indonesia is not effective, so it requires improvements to the organizational structure, authorization system and procedures, as well as good cash management practices to increase the effectiveness of the company.


Keywords


Management Audit, Financial Function, Cash Management Effectiveness

Full Text:

PDF

References


Adhitaqwan, Muhammad Adhani. 2020. Audit Manajemen atas Pengelolaan Piutang Usaha pada PT Pelabuhan Indonesia IV (PERSERO) Cabang Samarinda. Vol. 21, No. 2. http://ejurnal.untag smd.ac.id/index.php/dedikasi/article/download/5001/4822. Diakses Rabu, 21 Juli 2021, Jam 04.29.

Agoes, Sukrisno. 2018. Auditing : Petunjuk Praktis Pemeriksaan Akuntan oleh Akuntan Publik. Buku 1 Edisi 5. Jakarta: Salemba Empat.

______________. 2019. Auditing : Petunjuk Praktis Pemeriksaan Akuntan oleh Akuntan Publik. Buku 2 Edisi 5. Jakarta: Salemba Empat.

Arens, Alvin A & James K, Loebbecke. 2012. Auditing an integrated approach. 14th Edition. Upper Saddle River, New Jersey: Prentice – Hall, Inc.

Arens, Alvin A. et, al. 2014. Auditing dan Jasa Assurance. Edisi ke 15. Diterjemahkan oleh: Amir Abdul Yusuf. Jakarta: Erlangga.

Bayangkara, IBK. 2015. Audit Manajemen: Prosedur dan Implementasi. Jakarta: Salemba Empat.

Champion, Dean J. 1990. Basic Statistic For Socian Research. Adition, New York: Mac Media.

Cahyanida, Heribertus Ulrich. 2018. Pengauditan Internal Fungsi Penerimaan Kas (Studi Kasus di PT Karya Mulia Sejahtera). https://repository.usd.ac.id/26804/2/142114015_full.pdf. Diakses Senin, 26 Juli 2021, Jam 01.47.

Kieso, Kieso, Jerry J. Weygandt, Paul D. Kimmel.2015. Financial Accounting (3rd Edition/IFRS Edition. Hoboken: John Wiley & Sons, Inc.

Mulyadi. 2014. Auditing. Jakarta: Salemba Empat.

Priansa, Donni Juni dan Agus Garnida. 2013. Manajemen Perkantoran Efektif Efisien dan Profesional. Bandung: Alfabeta.

Sari, Vernia Kartika. 2019. Audit Manajemen Atas Fungsi Keuangan Terhadap Pengelolaan Piutang dan Penerimaan Kas Pada PT. Kalindo Etam. Vol. 8, No. 3. http://ejurnal.untag-smd.ac.id/index.php/EKM/article/download/4236/pdf. Diakses Sabtu, 10 Juli 2021, Jam 09.34.

Sarapa, Djohariah. 2017. Audit Manajemen atas Fungsi Keuangan pada PT Megah Putra Sejahtera Makassar. Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis. 1 (2) 89-103. http://www.jameb.stimlasharanjaya.ac.id/JAMEB/article/view/27. Diakses Sabtu, 10 Juli 2021, Jam 01.46.

Tunggal, Amin Widjaja. 2012. Pokok-Pokok Audit Manajemen. Jakarta: Harvarindo.

______________________. 2016. Tanya Jawab Seputar Audit Operasional. Jakarta: Harvarindo.




DOI: https://doi.org/10.31293/jma.v12i3.7283

Refbacks

  • There are currently no refbacks.