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All Journal AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT International Journal of Economics Development Research (IJEDR) SMBJ: Strategic Management Business Journal International Journal Of Economics Social And Technology
Wilda Sri Munawaroh Harahap
Universitas Muslim Nusantara Al-Washliyah
Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : SMBJ: Strategic Management Business Journal

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THE ROLE OF INTERNAL CONTROL OVER SALES, RECEIVABLES, CASH RECEIPTS, AND CASH DISBURSEMENTS AT PT. INDAKO TRADING CO Henny Andriyani Wirananda; Wan Dian Safina; Wilda Sri Munawaroh Harahap
Strategic Management Business Journal Vol. 2 No. 02 (2022): December, 31 2022
Publisher : UPMI Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55751/smbj.v2i02.52

Abstract

This study aims to determine the role of internal control over sales, accounts receivable, cash receipts, and cash disbursements at PT. Indako Trading Co. The data used in this study is primary data, and the subject is PT. Indako Trading Co. While the object of this research is internal control. Data collection techniques were carried out through observation, interviews, and documentation studies. The overall research results indicate the role of internal control over sales at PT. Indako Trading Co has been running well because there is a separation of duties and authority between employees to minimize errors and fraud that might occur in the company. The role of internal control over receivables and sales at PT. Indako Trading Co is good and separates the parts according to their respective fields. Internal control over cash receipts and disbursements at PT. Indako Trading Co has not been carried out according to proper procedures. This is because employees in the inputting section of cash receipts sometimes often cover deposits from other people due to delays in recording cash. It is feared that fraud can occur regarding cash receipts and disbursements. JEL Classification: M20, M41, O16
Co-Authors Horia Siregar Lili Fizriah, Henny Andriyani Wirananda Sri Fitria Jayusman Wan Dian Safina