Analisis Internal Control Sistem Dan Prosedur Penerimaan Dan Pengeluaran Kas Pada PT Medika Yakespen Utama Makassar

This research aims to determine and to analyse the Internal Control
System and Procedure for Cash Receipts and Disbursements at PT
Medika Yakespen Utama Makassar, this research is a descriptive study,
where this research is a qualitative approach. The data collection
technique in this research is documentation with secondary data sources,
namely evidence of cash receipts and disbursements.
The results of this research are known that the internal control
system and procedures for cash receipts and disbursements at PT Medika
Yakespen Utama Makassar already have a good and effective system and
fulfil the elements of internal control, thereby improving managerial
performance. Existing internal controls that have also been considered,
such as cash receipts and disbursements documents, are carefully
examined so as to minimize the manipulation of cash receipts and
disbursements. In addition, the implementation is supported by the
existence of internal control in the form of organizational structure,
authorization system, healthy practices and employees that are in
accordance with the quality so that the effectiveness in managing cash is
quite good, the company must maintain it so that the company's
performance will be better in the future.
Keywords: Internal Control, Systems and Procedures, Cash Receipts,
Cash Disbursements