Evaluasi Pengendalian Internal Kas Kecil PT. PLN ULP Medan Baru (Studi terhadap Efisiensi Penggunaan Dana Operasional)

Abstract

Petty cash is a fund provided b,y an entity for operational purposes whose nominal value is relatively s1nall, but the intensity of expenditure is high, so that the total amount during the accounting period is large, adequate inte1nal control 1nust be required to prevent misappropriation of funds in the entity. This investigation intends to assess PT. PLN ULP Medan Baru's internal controls' adequacy for managing petty cash money based on the five elements of internal control established by Co1nmittee of Sponsoring Organizations (COSO). Tl1is study uses a qualitative descriptive analysis method .. The results of the research show that PT. PLN (Persero) ULP Medan Baru manages petty cash funds using the ilnprest fund method. For the internal control system for petty cash fund manage1nent at PT. PLN (Persero) ULP Medan Baru based on the 5 elements of the COSO internal control system is not fully appropriate, because there are two sub-elements in control activities, na111ely the selection and development of control over technology and implementation through policies and procedures, but for elements of control environment, risk assess1nent, infor111ation and communication, and monitori11g are appropriate and properly i1nplemented based on COSO internal controls.