Evaluasi sistem pengendalian intern terhadap prosedur penerimaan dan pengeluaran kas pada PT. Pertamina (PERPSERO) Depot Boyolali
Penulis Utama
:
Aris Dwi Mahardi
NIM / NIP
:
F3306119
×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.
×
Penulis Utama
:
Aris Dwi Mahardi
Penulis Tambahan
:
-
NIM / NIP
:
F3306119
Tahun
:
2009
Judul
:
Evaluasi sistem pengendalian intern terhadap prosedur penerimaan dan pengeluaran kas pada PT. Pertamina (PERPSERO) Depot Boyolali
