EVALUASI SISTEM PENGENDALIAN INTERNAL TERHADAP KAS PADA PENERIMAAN DAN PENGELUARAN KAS DI WAROENG SPESIAL SAMBAL

SITI NURHARDIYANTI, Bambang Riyanto L.S., Prof., Dr., MBA., Ak., CA.

2016 | Skripsi | S1 AKUNTANSI

Pengendalian internal sangat dibutuhkan dalam perkembangan perusahaan, baik untuk perusahaan besar, menengah ataupun kecil untuk mencapai tujuan perusahaan. Implementasi pengendalian internal juga mampu memberikan perlindungan terhadap aset perusahaan, terutama kas. Waroeng Spesial Sambal merupakan perusahaan penyediaan jasa makanan perseorangan yang sedang berkembang pesat dan juga merupakan objek penelitian. Penelitian bersifat kualitatif deskriptif dengan melakukan uji komparasi sistem pengendalian internal yang dijalankan di Waroeng Spesial Sambal terhadap sistem pengendalian internal yang efektif menurut The Committee of Sponsoring Organization of The Treadway Commission (COSO). Hasil penelitian sistem pengendalian internal yang dijalankan Waroeng Spesial Sambal sudah sesuai dengan COSO, namun disarankan agar Waroeng Spesial Sambal segera menyelesaikan struktur organisasi perusahaan.

Internal control is required in the development oh the company, both for large, medium or small enterprises to achieve corporate goals. The implementation of internal control is also capable of providing protection to the company's assets, mainly cash. Waroeng Spesial Sambal is a private company focuses in providing food service that is growing rapidly and is also the object of the research. The research is qualitative descriptive by comparing the internal control system in Waroeng Spesial Sambal against the effective of internal control system according to The Committee of Sponsoring Organization of The Treadway Commission (COSO). The result of the research of internal control system that is implemented by Waroeng Spesial Sambal is in accordance with COSO, but it is recommended that Waroeng Spesial Sambal immediately resolve the company�s organizational structure.

Kata Kunci : sistem pengendalian internal, COSO, penerimaan dan pengeluaran kas.