Analisis Pengendalian Intern Sistem Penerimaan Kas Pada PT. Pos Indonesia (Persero) Kantor Pos Pematangsiantar
DOI:
https://doi.org/10.53958/mt.v5i1.435Keywords:
Analysis, Internal Control, Cash Receipt ProcedureAbstract
The purpose of this research is to determine the internal control analysis of the cash receipts system at PT. Indonesian post. The data analysis method used is qualitative analysis with a case study approach. This type of research is qualitative descriptive research. The data sources used in the research used primary and secondary data sources. The data collection techniques used were observation, interviews and data reduction. At PT. The Pematangsiantar branch post was found to have not verified tasks according to their respective job desks and there was no supporting software, either in the form of a program or system. Thus, the effectiveness of internal control of the cash receipts system at PT. The Pematangsiantar City Post is not yet effective as a whole
References
Alawiyah, S., Setiawan, A. B., & Hambani, S. (2023). Analisis Implementasi Sistem Akuntansi dan Sistem Pengendalian Internal Terhadap Siklus Penerimaan Kas Pada PDAM Tirta Jaya Mandiri Kabupaten Sukabumi Cabang Cicurung. 3, 10234–10249.Damanik, A. H., Malau, E. I., & ... (2021). Analisis Prosedur Penerimaan Kas Pada PT. POS (Persero) Pematangsiantar. Jurnal Akuntansi Dan …, 32–36. https://doi.org/10.55622/jamin.v3i2.423
Santoso, F. I., & Yogyakarta, U. A. (2018). Analisa Komprehensif Sistem Pengendalian Internal Atas Kas dan Sistem Penggajian pada PT . Aryuma Cipta Guna. 2, 1–14.
Sumida, W. O., & Katjina, H. (2021). Evaluasi Sistem Informasi Akuntansi Pendapatan dan Penerimaan Kas Pada PT. Pos Indonesia (Persero) Baubau. Jurnal Ilmiah Mahasiswa Fakultas Ekonomi UMButon, 3, 119–130.
Pamungkas, A. (2019). Pengaruh Penerapan Enterprise Risk Management (COSO) Terhadap Nilai Perusahaan:Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI. Jurnal Akuntansi Maranatha, 11(1), 12–21. https://doi.org/10.28932/jam.v11i1.1539
