EVALUASI SISTEM PENGENDALIAN INTERN TERHADAP PENGELUARAN KAS PADA LEMBAGA PENDIDIKAN (STUDI KASUS PADA SMPN 1 TELUK KUANTAN)

Abstract

This study aims to evaluate the internal control system for cash disbursements in accordance with Mulyadi's theory. This research is a research with a qualitative descriptive method. Qualitative descriptive research is a method that researchers use to find knowledge or theory about research at a certain time. This research was conducted at SMPN 1 Teluk Kuantan by using a comparative descriptive method. There are two sources of data in this study, namely primary data and secondary data. The data collection techniques used were interviews, observation and documents. The data analysis method used was to compare the field findings with Mulyadi's theory at SMPN 1 Teluk Kuantan. The results of this study indicate that the indicators of the system of authority and procedures and indicators of healthy practice at SMPN 1 Teluk Kuantan are in accordance with Mulyadi theory. Meanwhile, indicators of organizational structure that separate responsibilities, indicators of employees whose quality are in accordance with their responsibilities, indicators of related functions and indicators of documents which is used at SMPN 1 Teluk Kuantan is not in accordance with Mulyadi theory.