EVALUASIPENGENDALIANINTERNALPENGELUARAN KASPADABUMDESMATADORDESAKOPAH KECAMATANKUANTANTENGAHKABUPATEN KUANTANSINGINGI

Abstract

This research aims to evaluate the internal control system for cash disbursements in accordance with Mulyadi's theory. This research was conducted at BUMDes Matador Kopah Village using a comparative descriptive method. There are two sources of data in this study, namely primary data and secondary data. Data collection techniques used were interviews, observation and documentation. The data analysis method used was to compare the results of the field findings with Mulyadi's theory at BUMDes Matador Kopah Village. The results of this study indicate that the indicators of organizational structure that separate responsibilities, systems of authority and procedures and indicators of healthy practice, functions related to BUMDes Matador Kopah village are in accordance with Mulyadi's theory. Meanwhile, the employee indicators whose quality are in accordance with their responsibilities and the document indicators used in the BUMDes Matador Kopah Village are not in accordance with Mulyadi's theory.