FITRIANA, ATNI NUR (2019) ANALISIS PENERAPAN DAN PENGENDALIAN INTERNAL ATAS AKUNTANSI KAS KECIL PADA PT. PQR DAN PT. XYZ. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The purpose of this study is to determine how the application of accounting petty cash and an evaluation of internal control receipts and disbursement petty cash at the PT. PQR and PT. XYZ, so that are implemented in accordance with the theory accounting and elements of internal control. This research, analyze the data using the descriptive method, which addresses the issue by collecting, describing, and comparing a situation and describes a state so that it can be deduced that include the application of accounting petty cash and internal control at the company's. Based on the analysis has been done can be concluded that the application of accounting petty cash not fully in accordance with applicable regulations and that the system of internal controls cash receipts and disbursements has not fully comply with the elements of internal control, because there are still elements of internal control within the company that has not been fully carried out, as there is a double duty between the accounting function and cashier function, there is a unprenumbered document, so that the possibility of fraud is still very large. Key words : Analysis, Cash and Internal Control Tujuan penelitian ini yaitu untuk mengetahui bagaimana penerapan akuntansi kas kecil dan mengevaluasi pengendalian intern penerimaan dan pengeluaran kas kecil pada PT. PQR dan PT. XYZ, sehingga dilaksanakan sesuai dengan teori akuntansi dan unsur-unsur pengendalian internal. Penelitian ini, menganalisis data dengan menggunakan metode deskriptif. yaitu membahas masalah dengan cara mengumpulkan, menguraikan, dan membandingkan suatu keadaan serta menjelaskan suatu keadaan sehingga dapat ditarik kesimpulan yang meliputi penerapan akuntansi kas kecil dan pengendalian internal pada perusahaan. Berdasarkan analisis yang telah dilakukan dapat disimpulkan bahwa penerapan kas kecil belum sepenuhnya sesuai dengan peraturan yang berlaku dan pengendalian intern penerimaan dan pengeluaran kas belum sepenuhnya memenuhi unsur-unsur pengendalian intern, karena masih ada unsur pengendalian intern dalam perusahaan yang belum sepenuhnya dilaksanakan, seperti terdapat perangkapan tugas antara fungsi akuntansi dan fungsi kassa, adanya dokumen yang tidak bernomor urut tercetak, sehingga kemungkinan penipuan masih sangat besar. Kata kunci : Analisis, Kas, Pengendalian Internal
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