A. DESFIANDI, WIJAYA (2016) EVALUASI PENGENDALIAN INTERN ATAS SISTEM PENGELUARAN KAS PADA DINAS PEKERJAAN UMUM CIPTA KARYA KABUPATEN OGAN ILIR. Other thesis, Politeknik Negeri Sriwijaya.
Full text not available from this repository.Abstract
Evaluation of Internal Control over Spending Cash Systems in the Public Works Department of OganIlir Settlements A. Desfiandi, 2016 (x + 53 pages) The purpose of this paper is to investigate the implementation of a cash dispensing system at the Public Works Department of OganIlirCiptaKarya, referring to the government's implementation of internal control systems. Public Works Department of OganIlirCiptaKarya is one unit of government agencies in the Government Office of OganIlir. These establishments engaged in the activity of the provision of building the state, provision of facilities and infrastructure of urban and rural settlements, the arrangement of urban and rural residential areas, develop decent housing, and improve the performance of the apparatus. Based on the discussions held, it was concluded the Public Works Department of OganIlirCiptaKarya has implemented a system of internal control over cash disbursements based on the Indonesian Government Regulation No. 60 Year 2008 on Government Internal Control System. But in sub-specific element of the internal control implementation is not optimal. Public Works Department of OganIlir Human Settlements should: 1) maximize and implement training activities for employees equalization related cash expenses system, to be able to follow these developments and align with the performance of its duties. 2) To guard against damage and loss of documents and records that are inside, that is by putting documents and records cash expenditures are in a special place, using a special password and lock the lockers so that only persons / authorities are may use it. In addition to the loan documents and records need to be furnished with evidence of borrowing and archived. 3) The internal auditor in the finance department should do the job as it should be a competent and independent auditors to carry out their duties and directly responsible to perform the examination.
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | internal control, cash dispensing system |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Accounting > Undergraduate Theses |
| Depositing User: | Mr Bambang Anthony |
| Date Deposited: | 09 May 2017 03:08 |
| Last Modified: | 09 May 2017 03:08 |
| URI: | http://eprints.polsri.ac.id/id/eprint/3473 |
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