Analisis Pengendalian Internal Penerimaan dan Pengeluaran Kas pada PT Indomarco Adi Prima

Abstract

This study aims to analyze the internal control system over cash receipts and cash disbursements at PT Indomarco Adi Prima, Balikpapan Branch. Cash is one of the most liquid assets and is highly vulnerable to errors and fraud, requiring an effective internal control system to safeguard assets and ensure the reliability of financial records. This study employed a qualitative method with a descriptive approach. Data were collected through observation, interviews, and documentation. The results indicate that the internal control system implemented by the company has not been fully effective, particularly in terms of segregation of duties, authorization, and transaction recording. The study also identified several weaknesses in the procedures for cash receipts and disbursements, including delays in cash deposits, inadequate segregation of functions, and the absence of a systematic daily cash report. These conditions may increase the risk of recording errors and potential fraud. Therefore, improvements are needed through strengthened supervision, clearer segregation of duties, more effective authorization procedures, and the preparation of structured daily cash reports. The implementation of these improvements is expected to enhance the effectiveness, transparency, and accountability of cash management at the company.