ANALISIS PENGENDALIAN INTERN DALAM MENUNJANG EFEKTIVITAS PENGELOLAAN KAS (STUDI KASUS PADA KOPERASI JAYA MAKMUR SEJATI MANISREJO)

Endra Kusuma Satya Brata, Anny Widiasmara

Abstract


Cash management at Koperasi Jaya Makmur Sejati Manisrejo is to support effectiveness in carrying out each of its operational activities. This study aims to analyze whether the internal control system at the Koperasi Jaya Makmur Sejati Manisrejo is in accordance with the theory.The results of this study indicate that there is an ineffective internal control where there are multiple tasks and authorities carried out by Koperasi Jaya Makmur Sejati Manisrejo employees. Cash management carried out by Koperasi Jaya Makmur Sejati Manisrejo carrying out its operational activities is already good. It would be better if there was a separation of authority that was appropriate and clear to the duties of each employee. Monitoring that is less than the maximum can lead to fraud will be better if the supervisor is more active and intense in checking. The manual system conducted by the Koperasi Jaya Makmur Sejati Manisrejo will be more effective if it uses a computerized system in carrying out operational activities.
Keywords: Internal Control, Effectiveness of Cash Management

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Universitas PGRI Madiun

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Fakultas Ekonomi dan Bisnis

Jl. Auri no. 14-16 Madiun