EVALUASI SISTEM PENGENDALIAN INTERNAL PENERIMAAN KAS DAN PENGELUARAN KAS PADA BADAN USAHA MILIK DESA (BUMDes) BIMA JAYA DESA GERINGGING JAYA KABUPATEN KUANTAN SINGINGI

Abstract

This study aims to evaluate the appropriateness of the internal control accounting system for cash receipts and cash disbursements at a business entity owned by the village of Bima Jaya Geringging Jaya village with the theory of COSO control components.The research method used is descriptive research. Data collection techniues used are interviews, observation, and documentation. Data analisys techniques used are descriptive qualitative analisys techniues, namely by presenting theoretical concepts and descriptions of the object of research and the resulting conclusions from the data obtained.The result of the study indicate that most of the activities of cash receipts and disbursements carried out by Bima Jaya village-owned enterprises are in accordance with the coso control component theory one component  that is not in accordance with the theory of the coso control component, namely the risk assessment in the sub-compnent  assessing the risk of fraud.