Analisis Penerapan Sistem Pengendalian Intern untuk Keefektifan Keuangan Digitalisasi SPBU dalam Akuntansi Penerimaan dan Pengeluaran Kas (Studi Kasus SPBU 44.50218 di Semarang)

Mugiyantiningsih, Yulia and , Dr. Noer Sasongko, S.E., M.Si., Ak., CA. (2023) Analisis Penerapan Sistem Pengendalian Intern untuk Keefektifan Keuangan Digitalisasi SPBU dalam Akuntansi Penerimaan dan Pengeluaran Kas (Studi Kasus SPBU 44.50218 di Semarang). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Economic growth will increase with an effective and efficient control system. The internal control system can control a company to avoid fraud committed by someone who does not have a sense of responsibility. The purpose of this research is to find out the internal control system in the financial management of cash receipts and disbursements accounting at gas station 44.50218. This gas station has implemented a Digitalization System. This digitization system was created by the company PT Pertamina to monitor the distribution and sale of fuel at all Indonesian gas stations. This research uses a case study approach with descriptive analysis. Based on the research, it can be seen that the internal control system used has been said to be efficient and effective for monitoring fuel sales. However, the recording of cash receipts and disbursements still uses the manual method. This can be said to be effective because gas stations have achieved the profit target from fuel sales, even though they are not yet efficient in the process of recording financial transactions. Researchers used a document flowchart for accounting procedures for gas station cash receipts and disbursements.

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	Internal Control System, Cash Receipt Accounting, Cash Disbursement Accounting, Document Flowchart.
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	YULIA MUGIYANTININGSIH
Date Deposited:	22 Sep 2023 02:40
Last Modified:	22 Sep 2023 02:40
URI:	http://eprints.ums.ac.id/id/eprint/117221

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