Proceeding International Seminar of Islamic Studies
INSIS 3 (February 2022)

INTERNAL CONTROL IN CASH CONTROL DURING THE NEW NORMAL AT BPRS AL WASLIYAH MEDAN

Siti Mujiatun (Unknown)
Afif Badawi (Unknown)
Windy Anggrainy Siregar (Unknown)
Rahmayati Rahmayati (Unknown)



Article Info

Publish Date
03 Mar 2022

Abstract

The aim is for internal control in cash control during the new normal period at BPRS Al Wasliyah in accordance with the components of internal control (internal control) in the new normal era which is carried out strictly. according to the theory of the Committee of Sponsoring Organizations (COSO). The problem studied in this study is whether the role of internal control in cash control with internal control components is in accordance with the theory of the Committee of Sponsoring Organizations (COSO). This research is a source triangulation test with a qualitative descriptive approach. The research subjects were employees of BPRS AL WASHLIYAH Medan . The data collection technique used was a focused interview where the researcher asked the informants regarding things that had been prepared beforehand. Analysis of the data used is by using data obtained from interviews, observation and documentation, by collecting, describing, and forming it in a pattern. The results obtained by Internal control in cash control during the new normal period at BPRS Al Wasliyah Medan are in accordance with the components of internal control according to COSO theory, which components are the control environment, risk assessment, control, information and communication activities and monitoringKeywords: Internal Control, New Normal, Cash Control

Copyrights © 2022






Journal Info

Abbrev

insis

Publisher

Subject

Religion Arts Astronomy Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Mathematics Physics Other

Description

Proceeding International Seminar of Islamic Studies, published by the Faculty of Islamic Religion, University of Muhammadiyah Sumatera Utara (UMSU), Medan, Indonesia, which includes articles on the scientific research field of Islamic studies and Islamic education, Islamic law, and Islamic ...