ANALYSIS EVALUATION OF INTERNAL CONTROL OF CASH EXPENDITURE ACCOUNTING SYSTEMS IN BUMDES JAYA KARYA DESA JAKE

Abstract

This research was carried out at BUMDes Jaya Karya in Jake Village. This study aims to determine the internal controls implemented by BUMDes Jaya Karya. In addition, this study also explains how the cash disbursement system is implemented in BUMDes Jaya Karya. The main issues explained by the researcher are as follows: to see how the internal control system implemented by BUMDes Jaya Karya is in accordance with the internal control system according to COSO.This type of research is a case study conducted in BUMDes Jaya Karya, Jake Village, Central Kuantan District, Kuantan Singingi Regency, Riau. The data collection techniques used were interviews, observation and documentation. The technique of data analysis is the compliance test and conformity with the theory.The results showed that most of the internal control activities of BUMDes Jaya Karya were in accordance with the internal control according to COSO. Only two subcomponents that are incompatible, namely those contained in the component of the performance control and monitoring environment.