EVALUASI PENERAPAN SISTEM PENGENDALIAN INTERNAL PETTY CASH PADA PT. SINERGI INTEGRA PERSADA

Rizka Farah Firdiana, Firdiana and Anna Marina, Marina and Halimatus Sa’diyah, Sa’diyah (2023) EVALUASI PENERAPAN SISTEM PENGENDALIAN INTERNAL PETTY CASH PADA PT. SINERGI INTEGRA PERSADA. Sustainable Jurnal Akuntansi, 3 (2). pp. 5-18. ISSN 2807-7318

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Abstract

This research aimed to evaluate the implementation of the petty cash internal control system at PT. Is Integra Persada's synergy running optimally under COSO's internal control system. This study used a qualitative approach with a descriptive research type. The data collection techniques using observation, interviews, and documentation. The test validity of the data using source triangulation. The results of the evaluation showed as follows : (1) the control environment component has been running well; (2) the risk assessment component has not been implemented properly on the principle of identifying and analyzing risk; (3) the control activity component has not been implemented properly on the principle of developing control activities; (4) the communication and information component has not been properly implemented on the principle of effective internal communication; and (5) the monitoring activity component has not been properly implemented on the principle of continuous or separate evaluation. The results showed the implementation of the petty cash internal control system at PT. Integra Persada's synergy has not run optimally. It can be seen from several components and principles of COSO's internal control system when the implementation was fully unimplemented.

Item Type:	Article
Subjects:	H Social Sciences > HG Finance H Social Sciences > HJ Public Finance
Divisions:	Jurnal > Fakultas Ekonomi dan Bisnis
Depositing User:	HALIMATUS SA'DIYAH HALIMATUS
Date Deposited:	26 Feb 2025 10:56
Last Modified:	26 Feb 2025 10:56
URI:	http://repository.um-surabaya.ac.id/id/eprint/9817

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