ANALISIS ATAS PENERAPAN SISTEM PENGENDALIAN INTERNAL TERHADAP PROSES PENGELUARAN KAS

Abstract

The wider and more complex of the company's development makes the company required to set a goal and clear strategy to achieve those goals. Therefore, in order to achieve the company's goal, the management needs an appropriate internal control system also the whole instrument which supports the company's operations. This research aimed to analyze the implementation of the internal controlling system of cash disbursement in preventing fraud at PT. Surya Andalan Bumi Persada. The research was qualitative, with interviews and observation as the instruments. Furthermore, the process of data analysis focused on data collection than after the data collection. The results indicated that the implementation of the internal controlling system had not run well. It found that some problems happened within cash disbursement i.e., there was no SOP (Standard Operating Procedure) made and implemented officially, there were still a number of urgent transactions that were carried out without authorization, and there was no matching of cash on hand (cashier) with the accounting records at the end of each transaction closing. In conclusion, by implementing an internal controlling system of cash disbursements, it could be seen whether or not the system of it had been carried out by the existing systems and procedures. Besides, through the system, there could be found ways in detecting and preventing fraud.