ANALISIS SISTEM PENGENDALIAN INTERN TERHADAP SISTEM AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA PT. JASA RAHARJA (PERSERO) KANTOR PERWAKILAN BOGOR
Main Article Content
Abstract
This research carry to know the internal control systemof cash in company BUMN (State Owned Company Engaged) in the sector of accident insurance servicesroad traffic, that is PT. Jasa Raharja (Persero) Representative Office Bogor at street Ahmad Yani Number 48 Bogor . This research to intend to know the internal control system of cash related receive of premium and expenses of policy that is to run in PT. Jasa Raharja (Persero) Representative Office Bogor. The internal control is something system and procedure applied by company management on order to save the company’s assets from action fraud, thief, intended or unintended errors, careless, or negligence officer, as well as to check the validity or accuracy and reliability of an enterprise accounting data, and aims to improve the efficiency of its operations, to support compliance policies predetermined by the company. This research to use descriptive analysis with approach qualitative. Output of research already carry have shown that internal control of cash on procedure receive premium and expenses policy in PT. Jasa Raharja (Persero) Representative Office Bogor already adequate and to run suitable the conditions set by the company. It is evidenced by the documents used, related parties in the process receive and expenses of cash of company, as well as process to run activity receive and expenses of cash, most have been in accordance with the Standard Operating Procedures (SOP) of company, as well as most of the
Internal control of cash also complies with the elements of internal control.
Keywords: Internal Control of Cash Receive and Expenses
Article Details
How to Cite
Putri, S. E., & Setiawan, A. B. (2016). ANALISIS SISTEM PENGENDALIAN INTERN TERHADAP SISTEM AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA PT. JASA RAHARJA (PERSERO) KANTOR PERWAKILAN BOGOR. JURNAL AKUNIDA, 2(1), 27–42. https://doi.org/10.30997/jakd.v2i1.619
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Azalia Sabella, Meidiana. Analisis Sistem Pengendalia Internal atas Penerimaan Kas pada Perusahaan Distributor (Studi Kasus pada PT. Javas Tripta Gemala). Universitas Dian Nuswantoro, Semarang.
Baridwan, Zaki. 2002. Sistem Akuntansi (Peny usunan Prosedur dan Metode) Edisi Kelima. 2002. BPFE Yogyakarta, Yogyakarta.
Hall, James. 2001. Sistem Informasi Akuntansi. Salemba Empat, Jakarta.
Happy Sugiastuti, Reika., Dzulkirom, Moch., Dwiatmanto. 2014. Analisis Sistem dan Prosedur Pembayaran Klaim Kecelakaan dalam Upaya Meningkatkan Pengendalian Intern, Malang: Jurnal Administrasi Bisnis (JAB) Fakultas Ilmu Administrasi Universitas Brawijaya Malang, Vol. 13, No. 1, Agustus 2014, halaman 1-10.
Harahap, Sofyan Syafri. 2005. Teori Akuntansi. PT. Raja Grafindo Persada, Jakarta.
Hashi Aden, Abdinasir, Abdi Aden, Ahmed, Ismail Addow, Abas, 2015, Internal Control and Cash Management In Mogadishu Flight Service Companies In Somalia, Academic Research International, ISSN 2223 9944, ISSN 2223-9553, Vol. 6, No. 2, March 2015, page 232-241.
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J. Elder, Randal., S. Beasley, Mark., A. Arens, Alvin., Jusuf, Amir Abadi. 2011. Jasa Audit dan Assurance Pendekatan Terpadu (Adaptasi Indonesia). Salemba Empat, Jakarta.
Jusup, Al Haryono. 1994. Dasar-Dasar Akuntansi. STIE YKPN, Yogyakarta.
Kahubung, Merystika. 2013. Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas untuk Perencanaan dan Pengendalian Keuangan pada Organisasi Nirlaba Keagamaan, Manado: Jurnal EMBA-Fakultas Ekonomi Universitas Sam Ratulangi Manado, Vol. 1, No. 3, Juni 2013, halaman 339-348.
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La Midjan. 2006. Sistem Informasi Akuntansi. Salemba Empat, Jakarta.
M. Reeve, James., S. Warren, Carl., E.Duchac, Jonathan., Tri Wahyuni, Ersa., Soepriyanto, Gatot., Abadi Jusuf, Amir., D. Djakman, Chaerul. 2008. Pengantar Akuntansi. Salemba Empat, Jakarta.
Margaretha Kaligis, Gabriella., Ilat, Ventje., Pontoh, Winston. 2015. Analisis Penerapan Sistem Pengendalian Intern Kas pada Dinas Pendapatan Daerah Kota Bitung, Manado: Jurnal Berkala Ilmiah Efisiensi-Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi Manado, Vol. 15, No. 4, 2015, halaman 278-287.
Mela, Resti., Ragil Handayani, Siti., Husaini, Achmad. 2014. Evaluasi Pengendalian Intern terhadap Sistem Akuntansi Pengikat Polis, Pengajuan, dan Pembayaran Klaim Asuransi Kesehatan, Malang: Jurnal Administrasi Bisnis (JAB)-Fakultas Administrasi Universitas Brawijaya Malang, halaman 1-10.
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Miroga, Bichanga Julius, 2015, An Evaluation of The Internal Control System of Cash In Management and Growth of Small Businesses In Kenya: A Case of Nairobi Small Businesses, Internal Journal of Management and Economics Invention, ISSN 2395-7220 Issue 04 (2015).
Mulyadi. 2001. Sistem Akuntansi. Salemba Empat, Jakarta.
. 2008. Sistem Akuntansi. Salemba Empat, Jakarta.
Narko. 2007. Sistem Akuntansi dilengkapi dengan soal jawab (Edisi 5). Yayasan Pustaka Nusantara, Yogyakarta.
Nugroho, Ari. 2011. Seluk Beluk Perusahaan Asuransi. PT. Intan Sejati Klaten, Sleman.
Palungan, Franklyn., Karamoy, Herman., Elim, Inggriani. 2015. Evaluasi Pengendalian Intern terhadap Prosedur Pengeluaran Kas pada PT. Jamsostek di Kota Manado, Jurnal Berkala Ilmiah Efisiensi Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi Manado, Vol. 15, No. 4, 2015, halama 300-311.
Romney, Marshall B, Paul John Steinbrt. 2006. Accounting Information System, Edisi 9. Salemba Empat, Jakarta.
Setya Kusprianti, Sri Alam. 2014. Analisis Evaluasi Sistem Pengendalian Internal dalam Siklus Penerimaan Kas pada PT. “X” Surabaya, Skripsi Sarjana, Fakultas Ekonomi Universitas Negeri Surabaya, Surabaya.
Soemarso. 2008. Akuntansi Sebagai Pengantar. Salemba Empat, Jakarta.
Sugiyono. 2013. Metode Penelitian Kuantitatif, Kualitatif, dan Kombinasi (Mixed Methods). Alfabeta, Bandung.
Sujarweni, V. Wiratna. 2015. Sistem Akuntansi. Pustaka Baru Press, Yogyakarta.
Sukmadimana,. Syaodih, Nana. 2006. Metode Penelitian Pendidikan. Remaja Rosda Karya, Bandung.
Peraturan Pemerintah (PP) Nomor 60 Tahun 2008 pasal 1 (satu) ayat 2 (dua) tentang Pengendalian Intern Pemerintah.
Undang-undang Nomor 02 Tahun 1992 tentang Usaha Perasuransian.
https://dewiuwie.wordpress.com/2013/ 11/22/3-6-pengendalian-intern- coso/ (diakses tanggal 25 Desember 2015 pukul 10:15 WIB)
http://auditorinternal.com/2010/01/20/coso-merilis-pedoman-pemantauan-sistem -pengendalian-intern/ (diakses tanggal 25 Desember 2015 pukul 10:40 WIB)
https://id.m.wikipedia.org/wiki/ Pengendalian_intern (diakses tanggal 26 Desember 2015 pukul 13:15 WIB)
https://hamzahzakaria.wordpress.com/ 2013/01/17/3-5-elemen-sistem-
pengendalian-intern-spi-versi-coso/ (diakses tanggal 26 Desember 2015 pukul 13:35 WIB)
https://eviasiyah.wordpress.com/2013/12/06/3-7-sebutkan-dan-jelaskan-elemen -pengendalian-intern-versi-coso/ (diakses tanggal 26 Desember 2015 pukul 13:40 WIB).