ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PENERIMAAN KAS PADA PT. KERETA COMMUTER INDONESIA

Yuninda, Imas Tri (2023) ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PENERIMAAN KAS PADA PT. KERETA COMMUTER INDONESIA. S1 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

This research is motivated by the cash receipts report which has a very high frequency of transactions, the nature of cash that is easily transferable, the cash receipts environment is broad and the limited number of internal auditor staff owned by the company so that it is feared that fraud will occur. Therefore, this study aims to find out how the cash receipts procedure is carried out and to analyze whether the internal control system has been running well in accordance with the theoretical study. The object of this research is PT. Kereta Commuter Indonesia is a company engaged in public transportation services based on electric rail trains. This study uses a descriptive research type with a qualitative approach. Types and sources of data consist of primary data and secondary data. Data collection techniques through interviews and direct observation. The results of the study can be concluded that the internal control of cash receipts at PT. Kereta Commuter Indonesia is in accordance with the theory, but there are still two differences that are not in accordance with the theoretical study of the components of the internal control system according to the Committee of Supporting Organization (COSO) and the Principles of Internal Cash Control according to an expert. Keywords : Internal Control System. Cash Receipt Penelitian ini dilatar belakangi oleh laporan penerimaan kas yang frekuensi transaksinya begitu tinggi, dengan sifat kas yang mudah dipindah tangankan, lingkungan penerimaan kas yang luas serta terbatasnya jumlah staff auditor internal yang dimiliki oleh perusahaan sehingga dikhawatirkan akan terjadinya kecurangan. Oleh karena itu penelitian ini bertujuan untuk mengetahui bagaimana prosedur penerimaan kas yang dijalankan dan menganalisis apakah sistem pengendalian internal sudah berjalan baik sesuai dengan kajian teori. Objek penelitian ini adalah PT. Kereta Commuter Indonesia yaitu sebuah perusahaan yang bergerak dibidang layanan jasa transportasi publik berbasis kereta rel listrik. Penelitian ini menggunakan jenis penelitian deskriptif dengan pendekatan kualitatif. Jenis dan sumber data terdiri dari data primer dan data sekunder. Teknik pengumpulan data melalui wawancara dan observasi langsung. Hasil penelitian dapat disimpulkan bahwa pengendalian internal penerimaan kas pada PT. Kereta Commuter Indonesia sudah sesuai dengan teori, namun masih terdapat dua perbedaan yang belum sesuai dengan kajian teori komponen sistem pengendalian internal menurut Committe Of Supporting Organization (COSO) dan Prinsip – Prinsip Pengendalian Internal Kas menurut seorang ahli. Kata Kunci : Sistem Pengendalian Internal, Penerimaan Kas

Item Type:	Thesis (S1)
NIM/NIDN Creators:	43217110129
Uncontrolled Keywords:	Sistem Pengendalian Internal, Penerimaan Kas Internal Control System. Cash Receipt
Subjects:	600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	ALFINA DHEA NOVA
Date Deposited:	05 Jan 2023 07:19
Last Modified:	05 Jan 2023 07:19
URI:	http://repository.mercubuana.ac.id/id/eprint/73072

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