EVALUASI SISTEM PENGENDALIAN INTERNAL DALAM SISTEM PENERIMAAN DAN PENGELUARAN KAS PADA PT INTI ALASINDO ENERGY

Abstract

This research evaluates the internal control system in the cash flow process at PT. Inti Alasindo Energy. The study focuses on the effectiveness of internal control, identifying weaknesses, and proposing improvements. A descriptive qualitative method was applied, using interviews and documentation for data collection. The results indicate that PT. Inti Alasindo Energy has implemented internal control measures such as task separation, authorization procedures, and regular internal audits. However, certain weaknesses remain, including reliance on manual bookkeeping using Microsoft Excel, which increases the risk of recording errors and operational inefficiencies. Additionally, the lack of an integrated information system hampers real-time transaction monitoring. Recommended improvements include adopting an integrated accounting system, providing employee training on internal controls, and implementing real-time financial transaction monitoring. Furthermore, daily reconciliation procedures and enhanced physical cash security are suggested to mitigate risks. This study offers practical contributions by improving financial management efficiency and reliability, and it serves as a reference for future research on internal control systems in industrial companies.