PENERAPAN SISTEM PENGENDALIAN INTERNAL: PENCEGAHAN KECURANGAN DALAM PENGELUARAN KAS PADA PT SENTRA VIDYA UTAMA

Abstract

PT Sentra Vidya Utama is one of the companies engaged in the eduTech (education technology) field. This company provides a service of college academic information system solutions in managing the students’ scores, courses, teaching staff/ lecturer data, and faculty/department administration which is manually conducted. This research aims to determine internal control implementation on the avoiding of cash expenditure at PT Sentra Vidya Utama whether it was running effectively or not. The research applies qualitatively. The instruments in the data collection were interviews and direct observation. The interviews were conducted by direct interview of the finance manager at PT Sentra Vidya Utama. The result shows that internal control that consists of organizational structure, authorization system, and recording procedures, and capable employees have running effectively. However, there is a lack of healthy practice aspects, namely that there are gaps for committing fraud in the procurement of cash expenditures between the applicant and the vendor who have cooperation to manipulate the price.