ANALISIS EFEKTIVITAS SISTEM PENGENDALIAN INTERN PENERIMAAN DAN PENGELUARAN KAS PADA PERUMDA TUGU ANEKA USAHA KOTA MALANG

Rika Wijayanti; Lydia Clarissa Eloi Kristanti

doi:10.33366/ref.v12i2.5976

ANALISIS EFEKTIVITAS SISTEM PENGENDALIAN INTERN PENERIMAAN DAN PENGELUARAN KAS PADA PERUMDA TUGU ANEKA USAHA KOTA MALANG

Rika Wijayanti, Lydia Clarissa Eloi Kristanti

Abstract

Purpose: This study aims to analyze the effectiveness of the implementation of internal control elements to cash receipts and disbursements at Perumda Tugu Aneka Usaha Malang City. The effectiveness of the internal control system implementation is assessed based on the guidelines of Government Regulation of the Republic of Indonesia Number 60 of 2008 concerning the Government internal control system which consists of five indicators of SPIP elements. This type of research is descriptive qualitative research using data collection methods in the form of interviews and documentation. Primary data sources were obtained through interviews with research informants, while secondary data were obtained from documents related to the research topic. The results showed that Perumda Tugu Aneka Usaha Malang City has implemented an internal control system over cash receipts and disbursements effectively in accordance with the components contained in PP RI Number 60 of 2008, but in its implementation it was still found that several divisions were handled out by 1 (one) person, which means that there are positions that are carried out by 1 person or called concurrent positions. Authorization has also not been carried out effectively because the Cash Expenditure Treasurer Section still violates the company's SOP rules by issuing money first without waiting for the Payment Request Letter. The results in this study are expected to help company management to immediately complete the company's organizational structure and be more assertive in providing direction to each position function so that it can carry out its authorization in accordance with procedures.

Keywords

Effectiveness, Cash Receipts, Cash Disbursements, Internal Control System

Full Text:

PDF

References

Anggreini, I. A. K. Y. (2017). Evaluasi Sistem Pengendalian Intern Terhadap Penerimaan Dan Pengeluaran Barang Jaminan Emas Pada Pt Pegadaian ( Persero ) Upc Pasar Seririt Cabang Singaraja. Jurnal Riset Akuntansi, 6(1), 11–14

Arifialdi, M., Hanifan, M. Z., & . Y. (2018). Analisis Pengendalian Internal Atas Sistem Informasi Akuntansi Penerimaan Dan Pengeluaran Kas Pada PT. Bank Rakyat Indonesia (Persero) Tbk Kantor Cabang Depo. Neraca Keuangan : Jurnal Ilmiah Akuntansi Dan Keuangan, 13(2). https://doi.org/10.32832/neraca.v13i2.2310

Bustam, A. (2019). Kelayakan Sistem Pengendalian Intern Terhadap Efektivitas Pengelolaan Kas Pada PT. Pos Indonesia (Persero) Cabang Parepare. Economos : Jurnal Ekonomi Dan Bisnis, 2(1), 8. https://doi.org/10.31850/economos.v2i1.469

Ceteri, F., Arafat, Y., & Nurmala, N. (2019). Analisis Sistem Pengendalian Intern Atas Sistem Akuntansi Penerimaan dan Pengeluaran Kas pada PT. PLN (Persero) U1WS2JB Area Palembang ULP Ampera. Jurnal Media Akuntansi (Mediasi), 2(1), 1. https://doi.org/10.31851/jmediasi.v2i1.4894

Deftrianto, L. I. M., Saerang, D. P. E., & Tangkuman, S. J. (2018). Evaluasi Sistem Pengendalian Intern Penerimaan Kas Pada Hotel Lucky Inn Manado. Going Concern : Jurnal Riset Akuntansi, 13(01), 14–24. https://doi.org/10.32400/gc.13.01.18833.2018

Dewi, A. (2017). Analisis Sistem Pengendalian Intern Kas Pada PT Jujur Jaya Sakti Makassar. Jurnal Riset Edisi XIII, 3(002), 1-14

Dwi Madhani, I., & Nurlaila, N. (2022). Analisis Sistem Akuntansi Atas Penerimaan Kas Pada Pud. Pasar Kota Medan. SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan, 1(5), 627-634.https://doi.org/10.54443/sibatik.v1i5.70

Farida, A. (2020). Sistem Pengendalian Internal Penerimaa dan Pengeluaran Kas Pada CV Advertising Abadi. Jurnal Ilmiah Akuntansi Dan Teknologi, 12(1), 1-12.

Hooper, K., Kearins, K., & Green, R. (2005). Knowing “the price of everything and the value of nothing”: Accounting for heritage assets. Accounting, Auditing and Accountability Journal, 18(3), 410–433.

Fengky Hendrik, Harijanto, S., & Meily, K. (2019). Evaluasi Penerapan Sistem Pengendalian Internal Penerimaan Kas Pada Hotel Yuta Manado Evaluation of Application of Intern Control Systems Cash Receipst At Yuta Manado Hotel. Jurnal Emba, 7(1), 1001–1010. [email protected]

Harared, B. A., & Heriyanto, R. P. (2022). Analisis Efektivitas Pengendalian Internal Penerimaan dan Pengeluaran Kas ( Studi Kasus pada Klinik X). Jurnal Ilmu Siber, 1(3), 3-8.

Hidayat, M. R. (2018). Analysis of the Internal Control System for Cash Receipt and Cash Payment Case Study At Bromo Tengger Semeru National Park. Jurnal Imiah Mahasiswa FEB,6.

Inggriani, Y. (2022). Analisis Sistem Informasi Akuntansi Penerimaan Kas Dalam Meningkatkan Sistem Pengendalian Internal Pada Klinik Utama Malikha Teluk Kuantan. Juhanperak, 3 No 3(2722-984X), 443–458

Kamulan, I., & Budhi, S. (2021). Penerapan Sistem Accurate Online pada CV. ABC Palem Lestari. Jurnal Penelitian Implementasi Akuntansi (JIPA), 2 No 2(1), 34–44.

Mulyono, I., & Purwantoro, D. (2019). Desain Pedoman Implementasi Sistem Pengendalian Intern Pemerintah di Lingkungan Perguruan Tinggi Negeri. Journal of Applied Accounting and Taxation, 4(1), 49–57. https://doi.org/10.30871/jaat.v4i1.1201

Mutmainnah, N. (2016). Analisis Sistem Pengendalian Intern Terhadap Efektifitas Pengelolaan Kas Pada PT. POS INDONESIA (PERSERO) Cabang Sinjai. 4(1), 64–75.

Nababan, S. M., & Muktiadji, N. (2022). Efektivitas Sistem Pengendalian Intern Atas Prosedur Penerimaan Dan Pengeluaran Kas Lembaga Pendidikan. Jurnal Ilmiah Akuntansi Kesatuan, 10(1), 161–170. https://doi.org/10.37641/jiakes.v10i1.1268

Peraturan Pemerintah Republik Indonesia Nomor 60 Tahun 2008 tentang Sistem Pengendalian Intern Pemerintah

Rachmasari, P. (2015). Analisis Pengaruh Faktor Risiko Kecurangan Terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar pada Bursa Efek Indonesia Periode 2011-2013). Diponegoro Journal of Accounting, 4(3), 507–518.

Ramadhan, Y. (2021). Analysis Evaluation of Internal Control of Cash Expenditure Accounting Systems in BUMDes Jaya. Juhanperak, Vol 2 No 3(2722-984X), 949–961.

Rijali, A. (2019). Analisis Data Kualitatif. Alhadharah: Jurnal Ilmu Dakwah, 17(33), 81. https://doi.org/10.18592/alhadharah.v17i33.2374

Salim&Syahrum. (2012). Metodologi Penelitian Kualitatif. Bandung.Citapustaka Media

Sambuaga, M. M., Pangemanan, S. S., & Walandouw, S. K. (2021). Evaluasi Penerapan Sistem dan Prosedur Pengeluaran Kas pada Sekretariat Dewan Perwakilan Rakyat Daerah Kota Manado. Jurnal EMBA, 9(13), 615–621.

Sari, E. (2007). Pertumbuhan Dan Efektivitas Organisasi: Mengelola Lingkungan Melalui Penyesuaian Struktur Organisasi. In Seri Manajemen Organisasi

Sari, M. P. (2017). Analisis Efektivitas Dan Kontribusi Penerimaan Retribusi Daerah Dalam Meningkatkan Pendapatan Asli Daerah Pada Badan Pengendalian Keuangan Dan Aset Daerah Kota Palembang. Jurnal Akuntansi Universitas Muhammadiyah Palembang, 2(3), 11–78.

Sri Istiana Marsuki, Neng Indriyani, A. H. (2020). Pengendalian Internal Prosedur Pengeluaran Kas Studi Kasus PT. Rachmat Delapan Putera Makassar. ACCOUNTING Journal, 01(03), 265–269.

Yasa, I. G. A. P., Jayanti, L. G. . S. E., & Sutapa, N. (2021). Analisis sistem pengendalian internal penerimaan dan pengeluaran kas di LPD Pekraman Bayad. Journal of Public and Business Accounting, 2(2), 26–35.

Zandra, R. A. P., & Sholihah, Z. (2018). Efektivitas Pengendalian Internal atas Transaksi Kas. Jurnal Kajian Akuntansi, 2(1),54.https://doi.org/10.33603/jka.v2i1.1009

DOI: https://doi.org/10.33366/ref.v12i2.5976

Abstract - Print this article - Indexing metadata - How to cite item - Finding References Review policy - Email this article (Login required) - Email the author (Login required)