PENERAPAN SISTEM AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS DALAM MENDUKUNG PENGENDALIAN INTERN KAS PADA PT SINAR MENTARI BUMI INDONESIA TAHUN 2023

Abstract

This study aims to determine the role of the cash receipts and disbursements accounting
system applied at PT Sinar Mentari Bumi Indonesia in supporting internal cash control in
order to achieve company goals. The type of research used in this research is descriptive
qualitative research. The types of data used in this research are primary data, namely
interview techniques and secondary data with documentation techniques obtained from PT
Sinar Mentari Bumi Indonesia. The results of this study indicate that the accounting system
for cash receipts and disbursements at PT Sinar Mentari Bumi Indonesia is classified as
good, but even so there are still shortcomings in terms of the system, namely the existence
of concurrent functions between the cash function and the accounting function. This will
reduce the accuracy of recording and will also open up opportunities for misappropriation
of cash which results in company losses. This will also reduce the effectiveness in
supporting internal control because there is no separate internal supervisory board,