Jurnal Ekonomi
Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September

ANALYSIS OF THE INTERNAL CONTROL SYSTEM OF CASH RECEIVINGS AND DISTRIBUTIONS IN NON-PROFIT ORGANIZATIONS

Yulian Sahri (Universitas Muhammadiyah Palembang)
Anggrelia Afrida (Universitas Muhammadiyah Palembang)
Randi Hidayat (Universitas Muhammadiyah Palembang)

Article Info

Publish Date
06 Jul 2023

Abstract

This study discusses the Internal Control System in an educational non-profit organization, namely the Al-Manar Islamic Education Foundation (YPIA) Muhammadiyah Kepayang Lempuing Ogan Komering Ilir South Sumatra. The thing that is highlighted is the Internal Control System for Accounts Receivable for Education Development Contributions (SPP). This study took data from YPIA and analyzed it in a descriptive qualitative manner. The results of this study indicate that the implementation of the Internal Control System at YPIA has not been fully implemented in accordance with the applicable SOP (Standard Operating Procedures), this can be seen from the presence of arrears from student tuition fees.

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Journal Info
Jurnal Ekonomi
Website

Abbrev

Ekonomi

Publisher

SEAN INSTITUTE

Subject

Economics, Econometrics & Finance Social Sciences

Description

Journal Ekonomi is a peer-reviewed journal that publishes scientific articles that are the results of original scientific research (top priority) and new scientific review articles (not priority) from various academics and researchers that have not been published elsewhere, including: 1. Accountancy ...