Analysis of Internal Control System of Cash Receipts (Case Study on CV. Sumber Aneka Teknik)

Abstract

The Internal Control System, especially in the cash receipts section, is important to note in order to avoid errors in recording and managing the company's cash. Therefore, researchers conducted a study entitled Analysis of Cash Receipts Internal Control System. This research is a case study with a descriptive qualitative approach. The data used consists of primary data and secondary data. Data was collected through interviews, observation, and documentation. The results of this study were obtained through a comparative analysis between findings in the field and the theoretical studies put forward by Mulyadi. In the discussion regarding the elements of the internal control system, related functions, and the documents used, it appears that some of the elements and parts are in accordance with the theoretical studies used, but some are not appropriate.