ANALISIS SISTEM PENGENDALIAN INTERNAL PENERIMAAN PIUTANG DAN PENGELUARAN KAS PADA PERUSAHAAN JASA (Studi Kasus Pada PT. Glorious Interbuana Tahun 2020-2022)

Sari, Lusiana Purnama (2023) ANALISIS SISTEM PENGENDALIAN INTERNAL PENERIMAAN PIUTANG DAN PENGELUARAN KAS PADA PERUSAHAAN JASA (Studi Kasus Pada PT. Glorious Interbuana Tahun 2020-2022). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

ABSTRAK PT. Glorious Interbuana merupakan perusahaan yang bergerak di bidang jasa ekspor impor. Perusahaan ini telah berdiri sejak tahun 1982. Sistem Pengendalian Internal dimaksudkan untuk mengindari adanya kesalahan, penyalahgunaan atau kecurangan pada proses penerimaan piutang dan pengeluaran kas. Penelitian ini dilakukan untuk mengetahui bagaimana efektivitas pengendalian internal penerimaan piutang dan pengeluaran kas di PT Glorious Interbuana. Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kualitatif yaitu sebuah proses penyelidikan secara natural atau alami yang bertujuan untuk memahami fenomena sosial secara mendalam dalam situasi yang alami. Data yang digunakan dalam penelitian ini berupa data primer dan sekunder dengan berbasis teori COSO (The Committee of Sponsoring Organizations of the Treadway Commission). Teknik pengumpulan data menggunakan metode observasi langsung, melakukan wawancara, mengumpulkan data berupa dokumen yang bertujuan untuk membuat gambaran secara sistematis dan akurat. Hasil penelitian menunjukan bahwa sistem pengendalian internal penerimaan piutang dan pengeluaran kas di PT. Glorious Interbuana sudah berjalan efektif karena telah menerapkan pengendalian internal dengan baik. Efektifitas pengendalain internal di perusahaan ini antara lain struktur organisasi yang tegas wewenang dan tanggungjawab, Prosedur dan pelaksanaan atas penerimaan piutang dan pengeluaran kas di perusahaan sudah memenuhi persyaratan pengendalian internal seperti pemisahan wewenang dan tanggung jawab. Namun masih ada sedikit kelemahan yang perlu diperbaiki untuk meningkatkan efektivitas keseluruhan sistem pengendalian internal di PT. Glorious Interbuana. ABSTRACT PT. Glorious Interbuana is a company engaged in import export services. This company was established in 1982. The Internal Control System is intended to avoid errors, misuse, or fraud in the process of receiving receivables and cash expenditure. This study was conducted to determine the effectiveness of the internal control of receipts of receivables and cash expenditures at PT Glorious Interbuana. This research uses a descriptive research qualitative approach, which is a process of natural or natural investigation that aims to understand social phenomena in depth in natural situations. The data used in this study were in the form of primary and secondary data based on COSO (The Committee of Sponsoring Organizations of the Treadway Commission) theory. Data collection techniques use direct observation methods, conduct interviews, and collect data in the form of documents to create a systematic and accurate picture. The results showed that the internal control system for receivables and cash expenditures at PT Glorious Interbuana has been running effectively because it has implemented internal control properly. The effectiveness of internal control in this company includes an organizational structure that is firm in authority and responsibility, procedures and implementation of receipts and cash expendituresin the company have met internal control requirements such as separation of authority and responsibility. However, there are still a few weaknesses that need to be corrected to improve the overall effectiveness of the internal control system at PT Glorious Interbuana.

Item Type:	Thesis (Skripsi)
Contributors:	Contribution Contributors NIDN Email Thesis advisor Pratama, Bayu NIDN0309038703 bayu_pratama@stei.ac.id
Subjects:	Akuntansi > Sistem Informasi Akuntansi
Divisions:	S1 Akuntansi
Depositing User:	LUSIANA PURNAMA SARI
Date Deposited:	05 Oct 2023 03:59
Last Modified:	05 Oct 2023 03:59
URI:	http://repository.stei.ac.id/id/eprint/11081

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