Analisis Pengendalian Internal terhadap Pengelolaan Kas pada PT.Perkebunan Nusantara III (Persero)

Abstract

Cash is a company asset that plays an important role in the development of a company, therefore the company is required to have internal controls to control the use of cash. This research was conducted to see whether the internal control analysis of cash management at PT. Perkebunan Nusantara III (Persero) can minimize and maximize its system, by conducting research using direct observation and interviews with the sources directly concerned. Based on the results of the analysis and discussion, the authors found that the application of internal control to cash management at PT. Perkebunan Nusantara III (persero) is implemented very well and in accordance with the duties and functions of internal control implemented, in cash management a clear separation of responsibilities has been implemented in the implementation of cash receipts and disbursements transactions with every transaction that occurs is checked and coordinated by an authorized official. The results of this analysis can be seen in the results of observations obtained by the author with very good results.