Analisis Sistem Pengendalian Internal Penerimaan dan Pengeluaran Kas Di LPD Pekraman Bayad

Abstract

This research aims to analyze and find out the effectiveness of the internal control system of receipts and cash expenditures at the Pakraman Bayad Village Credit Institution (LPD), this study uses qualitative descriptive analysis methods with the data source used is primary data. This research uses data collection techniques, namely by conducting observations, interviews, and documentation, carried out at the research site, namely the Pakraman Bayad Village Credit Institute (LPD). The variables used are things that are directly related to SPI receipts or cash expenditures, based on testing shows that: SPI cash receipts and cash expenditures based on indicators from fraud triangle theory and COSO theory namely Environmental Control, Risk Determination, Control Activities, Information and Communication, Supervision or monitoring, not fully in accordance with the theory used.