EVALUASI SISTEM PENGENDALIAN INTERN TERHADAP PENGELOLAAN DANA KAS KECIL PADA UNIT ADMINISTRASI KEUANGAN DAN UMUM DI PT BANK NEGARA INDONESIA (PERSERO), TBK KCU SURAKARTA
Oleh :
Rosiana
The purpose of this research is to evaluate internal control systems managing the petty cash fund in the administrative financial and general unit in PT Bank Negara Indonesia Tbk KCU Surakarta. The steps of this research is done by comparing between of systems and procedures with the implementation in the field of PT Bank Negara Indonesia Tbk KCU Surakarta and then evaluate it according to the theory book. The results of this research are found strengths and weaknesses of the evaluation of internal control systems managing the petty cash fund. Those strengths include an explanation of organizational structure and job descriptions, the system authority has been good in the authorization document, the rotation job, the internal audit is to check all transactions and the special requirements in recruiting new employees, while the weaknesses is in the petty cash fund replenishment system fluctuations that can cause in misappropriation of funds and cash functions also as a function of accounting can lead to abuse of the function. The conclusion of this research are regarding the evaluation of internal control systems managing the petty cash fund is that it can be said is good but there are still weaknesses. Based on the results of the research, the researcher give some suggestions which the petty cash fund replenishment should use the imprest system to prevent misappropriation of funds and difficulties in matching porsekot used, preferably the petty cash fund management, cash functions and accounting functions are separated to prevent abuse of the function..

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