Analisis Sistem Pengendalian Intern Pengeluaran Kas Pada Pt. Tigaraksa Satria Cabang Medan

Abstract

The cash internal control system is a process of activities/activities comparing actual performance with what should or is planned regarding cash receipts and disbursements. The purpose of this system is to protect the company's assets or assets, as well as increase the effectiveness of all company members. In accordance with the problems raised in the research, the purpose of this study is to determine the application of internal cash control systems in companies. In this study, the data analysis technique used is descriptive analysis, namely by analyzing the cash internal control system implemented at PT. Tigaraksa Satria Tbk Medan Branch. Based on the research results, the company's organizational structure is not yet fully structured, namely there is no separation of functions between the cash recording section and the cash payment section. Authorization system and recording procedures, namely not all evidence of cash disbursements are included with evidence numbers. Good healthy practices have not been implemented, namely not all evidence of cash disbursements that have been paid has not been signed by the company's leadership. The factors that cause the cash internal control system not to run well are the organization where it works, the factor of people (people) who implement the system and those who carry out various functions, the factor of organizational size and the formalization of system development with the use of the system and the factor of organizational size with satisfaction.