Situmorang, Sarinah (2022) AUDIT OPERASIONAL TERHADAP PENGENDALIAN INTERNAL PENGELOLAAN KAS (STUDI KASUS PT. Putra Dharma Kalingga 2019-2020). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Penelitian ini bertujuan untuk mengetahui sejauh mana peranan Audit Operasional Terhadap Pengendalian Internal Pengelolaan Kas. Jenis penelitian ini adalah penelitian deskriptif kualitatif dengan metode in depth analysis. Sumber data dari penelitian ini adalah 3 orang wawancara. Hasil penelitian ini dalam audit operasi mengenai pengendalian intern dalam pengelolaan kas pada perusahaan PT. Putra Dharma Kalingga 2019-2020 menunjukkan bahwa pengelolaan kas pada PT. Putra Dharma Kalingga menggunakan metode dana tetap (imprest funds method). Dengan kebijakan pengisian kembali dengan saldo Rp. 2.000.000, jika saldo kas kecil semakin menipis maka akan diisi kembali sesuai jumlah nominal kwitansi-kwitansi pengeluaran kas kecil sehingga saldo kas kecil kembali seperti diawal. Adanya penyimpangan yang belum efektif dalam pengawasan, proses dan pencatatan dana kas kecil di PT. Putra Dharma Kalingga sehingga membuat perusahaan mengeluarkan dana kas kecil diluar anggaran yang sudah di susun. Proses audit operasional yang masih belum dilakukan secara efektif dan efisien oleh manajemen PT. Putra Dharma Kalingga. Penggabungan rekening antara rekening ribadi dengan rekening perusahaan. System pengendalian internal terhadap pengelolaan kas kecil di PT. Putra Dharma Kalingga berdasarkan 5 unsur pengendalian internal COSO yaitu terdapat unsur yang belum sesua. Masih terdapat perangkapan tugas antara fungsi finance staff dengan fungsi kasir yang hanya dilakukan oleh satu orang saja. Yang akan menyebabkan terjadinya kecurangan atau penyelewengan dana pada perusahaan. This study aims to determine the extent of the role of Operational Audit on Internal Control of Cash Management. This type of research is descriptive qualitative research with in depth analysis. Sources of data from this study were 3 interviews. The results of this study in the operational audit of internal control in cash management at the company PT. Putra Dharma Kalingga 2019-2020 shows that cash management at PT. Putra Dharma Kalingga uses the imprest funds method. With a refill policy with a balance of Rp. 2,000,000, if the petty cash balance is running low, it will be replenished according to the nominal amount of petty cash receipts so that the petty cash balance returns to the beginning. There are irregularities that have not been effective in monitoring, processing and recording petty cash funds at PT. Putra Dharma Kalingga thus made the company issue petty cash funds outside the budget that had been prepared. The operational audit process that has not been carried out effectively and efficiently by the management of PT. Son of Dharma Kalinga. Merger of accounts between personal accounts with company accounts. Internal control system for petty cash management at PT. Putra Dharma Kalingga is based on 5 elements of COSO's internal control, namely there are elements that are not appropriate. There are still dual tasks between the finance staff function and the cashier function which are only carried out by one person. Which will lead to fraud or misappropriation of funds in the company.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | SARINAH SITUMORANG | ||||||||
| Date Deposited: | 19 Sep 2022 08:44 | ||||||||
| Last Modified: | 19 Sep 2022 08:44 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/8417 |
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