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

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.