Cash is one of the assets that has an important role in an institution and institutional management in both the services and trading company. Cash is important as it is the most liquid assets. In an effort to protect the cash from theft and misuse, an agency must has a cash internal system control over acceptance to outlay process. STIK Muhamamadiyah Pontianak is a private services institute. In the implementation of operational activities always have cash transaction. Therefore, STIK Muhammadiyah requires a procedure of internal control of cash receipts and disbursements. By its systems and procedures can be seen the movement of entry and exit of cash and control of cash can take place properly.   This study aims to determine how the internal cash system control of STIK Muhammadiyah  Pontianak. The research method used descriptive analysis.   The results showed that the internal control system of cash receipts was effective, since most revenues of semester fee through banks, so that the recording could be controlled through newspaper accounts, and reduce the risk of errors reception. The system of internal control cash disbursements  also  quite effective even though there were some weaknesses because  elements of internal control in the institutions have not been fully carried out, among others, improve the effectiveness of the system of petty cash (petty cash), there were still large amounts paid cash for reasons of practicality, the procedure has been made but sometimes  often overlooked,  unimplemented punishment of a sense of tolerance. Authorization system has been well perceived because of the separation the functions that involved multiple parts in which the system of cash receipts and disbursements more accurate monitoring and small fraud.   Keywords: internal control system, cash.

Published by Universitas Tanjungpura
Journal Name Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
Contact Phone-
Contact Name -
Contact Email -
Location Kota pontianak, Kalimantan barat INDONESIA
Website ejafe| http://jurnal.untan.ac.id/index.php/ejafe|
ISSN ISSN : -, EISSN : -, DOI : -,
Core Subject Economy,
Meta Subject Economics, Econometrics & Finance,
Meta Desc
PenulisB51109104, Fitrianti Rezeki
Publisher ArticleJurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
Subtitle Article Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE) Vol 5, No 1 (2016): Jurnal Mahasiswa Akuntansi
Scholar Googlehttp://scholar.google.com/scholar?q=%2Bintitle%3A&…
View Article
DOI
DOI Number
Download Article [1]
Download Article [2]

 

Analisis Analisis bingkai Analisis matematis Analisis pekerjaan Analisis jalur Analisis kebijakan Analisis struktur Analisis semantik Kimia analisis Analisis varians Analisis teknis Analisis numerik Analisis frekuensi Analisis isi Analisis Fourier Analisis jabatan Analisis leksikal Analisis SWOT Unit Analisis Perilaku Analisis biaya-manfaat Analisis tren Biro Analisis Ekonomi Analisis riil Analisis koliform Analisis paradigmatik Analisis diskriminan linear Analisis dimensi Analisis fundamental Analisis lima kekuatan Porter Analisis kelompok Analisis Korelasi Asimetris Analisis kejahatan Daftar…

topik analisis real Analisis unsur Analisis Lima Mengapa Analisis PEST Pusat Pelaporan dan Analisis Transaksi Keuangan Analisis wacana Analisis keuangan Analisis komponen utama Analisis data Analisis percakapan Analisis fungsional Analisis dampak lingkungan Analisis termal diferensial Analisis kriptografi Analisis laporan keuangan Analisis panel Analisis situasi Tingkat analisis Analisis lokal Analisis kompleks Analisis ekonomik Analisis sitiran Analisis kredit Gravimetri (kimia) Analisis media periklanan Analisis wacana kritis Analisis bahaya dan pengendalian titik kritis Analisis regresi Target analisis Pusat Analisis Jaringan Sosial Daftar topik analisis Fourier Analisis statistik Abu (analisis kimia) Daftar topik analisis fungsional Analisis sistem tenaga listrik Analisis Bayes Analisis perilaku klinis Daftar topik analisis numerik Statistika multivariat Sertifikat analisis Analisis kesalahan berbahasa Analisis anorganik kualitatif Analisis faktor Analisis retrosintetis Analisis kontrastif Daftar topik analisis kompleks Politeknik AKA Bogor Analisis profitabilitas Analisis dampak lalu lintas Analisis kebutuhan Analisis kebijakan luar negeri Analisis gugus ujung Analisis perila