Evaluasi sistem pengendalian intern terhadap prosedur penerimaan dan pengeluaran kas pada PT. Pertamina (PERPSERO) Depot Boyolali

Oleh :
Aris Dwi Mahardi - F3306119 - Fak. Ekonomi dan Bisnis

ABSTRACT The objective of research is to find out the application of internal control system in the cash reception and expense procedure in Depot Boyolali of PT. Pertamina (Persero), whether or not it has been adequate and consistent with the predefined Standard Operating Procedure (SOP), so that a good internal control structure is created. The result of research on Depot Boyolali of PT. Pertamina (Persero) shows that the implementation of internal control system has been consistent with the predefined Standard Operating Procedure (SOP). One thing that should be considered in the cash reception and expense transaction is the application of internal control elements in the cash reception and expense procedure in Depot Boyolali of PT. Pertamina (Persero). Considering the evaluation the writer had conducted, some weaknesses are found: there is no separation of recording and cash storing functions in the cash on hand expense transaction and the absence of authorization system on the related documents in the implementation of fuel selling. This may be harmful to the company’s wealth, particularly the cash. For the internal control system applied by Depot Boyolali of PT. Pertamina (Persero) to run better, the writer recommends that there should be an accounting function separated from the storing and operating functions. The accounting function can be undertaken by the Financial Division so that the selling division does not undertake the recording of cash selling transaction in the Selling Summary and the special function should be established to handle the cash on hand transaction so that the probability of cash on hand misusage by the financial division can be avoided.