Evaluasi sistem pengendalian intern pengeluaran kas pada PT. Telekomunikasi Indonesia Tbk. kandatel solo

Oleh :
Yeni Kristina - F3307189 - Fak. Ekonomi dan Bisnis

ABSTRACT PT Telekomunikasi Indonesia Tbk (PT Telkom) is the biggest company as organization TIME business in Indonesia. There’re a lot of daily operational activities, so that Financial Service Area Solo has to prepare a lot of money in company’s brancash. Therefore, internal control system is needed to save those money. The goal of this research is to evaluate weather the internal control system of cash expenditure have been done suitable with the Standard Operating Procedure which has been arranged by the company management. This research is done by comparing the Standard Operating Procedure (SOP) with the reality in the field. The result of this research shows that elements of internal control system in comparing the Standard Operating Procedure have been implicated yet in processing cash expenditure , however there is still element isn’t implicated well. There is no regularly of job position rotation. The good points of PT Telkom’s internal control system are: (1) there are division of operating function, saving function and accounting function, (2) every cash expenditure is always completed the transaction evidence and there is a authorization signature, (3) there is surprised audit, and (4) the employee recruitment by selection without nepotism. The weakness of PT Telkom’s internal control system is there is no regularly job position rotation. Thus, the researcher suggests that it will be better if the job position rotation is done regularly to know weather there is deviation or not.