Si pi, margaretha, hapzi ali, analysis of internal control system the acceptance and expenditure of cash on pt. multi prima mandiri sukses, universitas mercu buana, 2019

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ANALYSIS OF INTERNAL CONTROL SYSTEM
THE ACCEPTANCE AND EXPENDITURE OF CASH ON
PT. MULTI PRIMA MANDIRI SUKSES
Margaretha
Universitas Mercu Buana
55519110014@student.mercubuana.ac.id
Margaretha040391@gmail.com
Abstract
This study aims to analyze the internal control system for cash receipts and disbursements at
PT. Multi Prima Mandiri Sukses. The object of this research is PT. Multi Prima Mandiri Sukses. This
study uses a descriptive analysis method that outlines thoroughly the implementation of the internal
control system applied at PT. Multi Prima Mandiri Success and compared with theories related to
internal control, so that the desired results can be obtained in this study.
Internal control system is a system or a way to secure company assets, maintain accuracy and
accuracy of accounting data and encourage the effectiveness and efficiency of the company, where the
system consists of procedures, methods, organizational plans and coordinated policies implemented
by loans company in making decisions and maintaining all management policies are not perverted.
According to the committee of the Sponsoring Organization of the readway Commission (COSO
introduces five components of policy procedures designed and implemented to guarantee that
management control objectives will be achieved, namely the Environmental Control component, Risk
Assessment, Control Activities, Information and Communication, and Supervision or Monitoring .
The test results show that the internal control system of cash receipts has been effective, in
contrast to the internal controls of cash disbursements that have not been effective, because there are
still elements of internal control within the company that have not been fully carried out, including
placing cashiers in one room with other employees, cash in hand and cashiers are not insured, bank
reconciliation is not carried out by the internal inspection department, and also PT. Multi Prima
Mandiri Sukses does not rotate positions routinely so that the possibility of fraud is still very large.
Keywords: Internal Control System, cash receipts, and cash disbursements
INTRODUCTION
Background
The development of the company is currently growing rapidly. The current era encourages
many companies to further expand their business by gaining market share. This has led to intense
competition between companies. The company is an organized, standing and running agency that
cannot be separated from economic law and the basic principles of the company in general. The
company was founded to seek maximum profits and to maintain the viability of its business. Many
companies make efforts to achieve that goal. The company must keep trying to maintain the continuity
of its business in the future (Adistya, 2011).
The key to the success of each company in achieving the company's main objectives lies in the
company's operational performance which includes the company's operational planning, organizing all
resources owned by the company in the operational implementation process and control over the
company's own operations. Where the main goal of each company is to maximize profits, strive for
growth and ensure the survival of the company. The company can survive and achieve its goals if
managed properly and has good internal control. The company can survive and achieve its goals if
internal control can help a company to achieve performance and profitability targets and prevent loss
of assets or entities.

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One of the company's assets that requires special attention and handling is cash. Cash is part of
the most liquid assets, because cash is easily perverted and difficult to prove who owns it. Therefore,
to maintain the existence of cash, an appropriate system is needed to manage and control internal cash.
One of the cash systems is a cash receipt system, this system will look easy because it only accepts
money, but will be complicated when the existing system does not work well (Titik, 2009).
PT. Multi Prima Mandiri Sukses is a company that provides Retail Sales of Printer Toners that
have existed in Indonesia for more than 11 years, whose customers have existed in almost every major
city in Indonesia. In implementing the operational activities of PT. Multi Prima Mandiri Sukses is
inseparable from cash transactions, where the company will receive various payments from customers
who buy the company's products and issue cash to pay for all expenses used to support the company's
operations where cash receipts and disbursements can occur. Therefore, companies need internal
control over cash receipts and disbursements at PT. Multi Prima Mandiri Sukses.
Formulation of the problem
Based on the background, several problems can be formulated as follows:
1. How does the company operate the Internal Control system for cash receipts?
2. How does the company operate an Internal Control system for cash disbursements?
The scope of research
The scope of this research is only limited to:
1. In cash receipts this study discusses cash receipts from customer payments.
2. In cash disbursement this study discusses cash payments to Suppliers.
Research purposes
Based on the phenomena that have been formulated above, the objectives to be achieved with this
research are:
1. To find out the effectiveness of Internal Control of Cash Receipts and Disbursements at PT. Multi
Prima Mandiri Sukses.
2. Find weaknesses or obstacles that occur in the company, especially in the cash receipts and
disbursements, and try to provide solutions to these obstacles.
Benefits of Research
Theoretically, the results of this study are expected to be useful in providing contributions and benefits
for developing accounting, especially in matters relating to Internal Control on cash receipts and
disbursements in the company.
LITERATURE REVIEW
Theoretical basis
Basically, companies need cash for the same reason, although there are differences in the main
producing activities. The Indonesian Accounting Association (2004: 21) in Financial Accounting
Standards, regulates that companies need cash to conduct business, pay off obligations, and distribute
dividends to investors.
Internal control
Internal control is a very important activity in achieving business goals. Likewise the business
world has increasing attention to internal control. Internal control is all organizational plans, methods
and measurements chosen by a business activity to secure its assets, check the accuracy and reliability
of the business accounting data, improve operational efficiency, and support compliance with
established managerial policies (Anastasia & Lilis, 2010: 82).
According to Mulyadi (2008: 165), an internal control system is an internal control system
including organizational structure, methods and measures that are coordinated to maintain

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organizational wealth, check the accuracy and reliability of accounting data, encourage efficiency and
encourage compliance with management policies.
The internal control system consists of policies and procedures designed to provide reasonable
assurance for management that the company has achieved its goals and objectives (Hery, 2011: 87).
The purpose of internal control according to the COSO (Committee of Sponsoring Organization)
(Anastasia & Lilis, 2010: 83).
1. Effectiveness and efficiency of operations.
2. Financial reporting reliability.
3. Compliance with existing rules and regulations.
The COSO model is one of the internal control models that is widely used by auditors as a
basis for evaluating, developing internal control (Gondodiyoto, 2007: 267). COSO states that there are
five components of internal control, namely the control environment, risk assessment, control
activities, information and communication, and supervision or monitoring (Anastasia & Lilis, 2010:
83).
1. Control environment.
This includes ethics. Competence, as well as integrity and importance to the welfare of the
organization.
2. Risk assessment.
Risk assessment includes assessing risk in all aspects of the organization and determining the
strength of the organization through risk evaluation.
3. Control activities.
These activities include approval, responsibility and authority, segregation of duties,
documentation, reconciliation, competent and honest employees, internal audits and internal
audits.
4. Information and communication.
This component is an important part of the management process. Information communication
about internal control operations provides the substance that management can use to evaluate the
effectiveness of controls and to manage their operations.
5. Supervision or monitoring.
Supervision or monitoring is a dynamic rational evaluation of information provided in
information communication for management control purposes. The main activities in supervision
include effective supervision, accountability accounting, internal auditing.
Understanding Cash
Cash is a financial statement that shows the effect of a company's operating, financing, and investment
activities on cash flow during a given accounting period
a way to reconcile the initial and final cash balances. Cash is also an inflow and outflow of cash or
cash equivalent of Simamora (2012: 176). According to Harahap (2011: 115) cash is money and letters
other valuables that are very smooth that meet the following requirements;
1. At any time can be exchanged into cash
2. The due date is very close
3. Small risk changes in value caused by changes in price levels
Cash Receipts and Disbursements System
The company's cash receipts come from two main sources, namely cash receipts and sales and cash
receipts from accounts receivable or from sales on credit. While cash disbursement of cash payments
within the company is done by check except for small payments, usually carried out through petty
cash funds. Petty cash funds are cash that is provided to pay expenses that are relatively small in
number and are not economical when paid by check.

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Cash Receipt Accounting System
In the accounting system of a company's cash receipts it is very important that this aims to keep the
cash coming into the company in accordance with the transactions that occur, the cash receipt system
is explained namely establishing management responsibilities and physical supervision (Bariadwan
2009: 88).
Cash Receipts System from Cash Sales
The cash receipt system from cash sales requires cash receipts in cash to be immediately deposited to
the Bank in full amount by involving other parties besides the cashier to conduct an internal check.
Cash receipts from cash sales are also done through card transactions
credit, which involves the credit card issuing Bank in recording cash receipts transactions.
Cash Receipts from Receivables System
The system of cash receipts from accounts receivable in the company comes from cash sales and cash
receipts from the payment of receivables, the source of cash receipts from a company comes from the
payment of receivables by customers, where the company's products by sending goods in accordance
with orders received from the buyer and within a certain time the company has a bill to the buyer.
Based on a good internal control structure, the cash receipt system from receivables must guarantee
the receipt of cash from the company's customers, not from employees who are not entitled to receive
it, to guarantee the receipt of cash by the company.
Cash Expenditure Accounting System
The cash disbursement accounting system is divided into two parts, namely the cash disbursement
accounting system with checks and the petty cash funds system.
Accounting System for Cash Expenditures by Check
The accounting system for cash disbursements by check is cash disbursements within a company made
using checks. Cash disbursements are made by check usually because the amount is relatively large.
Accounting System for Cash Expenditures with Small Cash Funds
Soemarso (2010: 87) Small cash fund expenditures can be held in 2 ways, as follows:
1. Balance fluctuates
In this system the fluctuating balance in the operation of petty cash funds is carried out as
follows;
a. The formation of a petty cash fund is done by check and recorded by debiting a petty cash
fund account. This petty cash account balance may not change from what has been
previously determined, unless the balance that has been determined is increased or reduced.
b. Re-issuance of petty cash funds is carried out in an amount as needed and recorded by
debiting the petty cash fund account.
Thus in a fluctuating balance system, the company's cash records cannot be reconciled with
bank records, therefore bank reconciliation is a control tool for company cash records.
2. Impress System
In this system, the implementation of petty cash funds is carried out as follows;
a. Notification of petty cash funds is done by check and recorded by debiting the petty cash
account.
b. Petty cash fund expenditures are not recorded in journals, so they do not credit petty cash
fund accounts, the evidence of petty cash fund expenditures is collected in a temporary
archive held by petty cash fund holders.
c. Refilling of petty cash funds is carried out in the amount of rupiah listed in the collection of
petty cash disbursements, refilling petty cash funds is done by check and recorded by
debiting the expense account and crediting the cash account.

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Elements of Internal Control in Cash
The elements of good internal control in cash are as follows (Mulyadi, 2010: 516-522):
1. Organization.
a. The cash deposit function must be separate from the accounting function.
b. Cash receipts and disbursement transactions may not be carried out solely by the finance
department from beginning to end, without interference from other parties.
2. Authorization system and recording procedure.
a. Cash disbursements must obtain authorization from the authorized official.
b. Bookkeeping and closing bank accounts must obtain the approval of the authorized official.
c. The recording in the cash disbursement journal must be based on evidence of cash out which
has been authorized by an authorized official and attached with complete documents.
3. Healthy practices.
a. Cash balances must be protected from possible improper use.
b. The basic document supporting the cash disbursement transaction must be stamped "Paid" by
the financial department after the cash disbursement transaction is carried out.
c. The use of bank statements, which are information from third parties to check the accuracy
of cash records by the internal audit function which is a function not involved in recording
and receiving cash.
4. Potential employees.
a. Selection of prospective employees based on the requirements demanded by their jobs.
b. Development of employee education as long as employees become employees of the
company, in accordance with the demands of the development of their work.
METHODS
Data Types and Sources
This research was conducted by descriptive method. Descriptive research aims to describe or
describe the problems or findings in the field which are then analyzed in accordance with established
indicators.
According to Moh. Nazir that "descriptive method is a method in examining the status of
human groups, an object, a set of conditions, a system of thought, or a class of events in the present".
This research was conducted at PT. Multi Prima Mandiri Sukses, located on Jl. Hidup Baru,
Gunung Sahari Permai Complex Block D No. 6, North Jakarta.
The type of data used by researchers in this study is meaningful qualitative data types. This
research is not only data from the documentation but also requires information that supports this
research. Data obtained from interviews with resource persons and supporting documentation in the
form of an overview and organizational structure of PT. Multi Prima Mandiri Sukses and other
supporting documents related to internal control of cash receipts and cash disbursements.
Method of collecting data
In this study, the data sources and types of research data are described as follows.
1. Primary Data
Is data that can directly and is presented as a source of research and direct observation on objects or
companies, which are carried out by means of field research through interviews with parties directly
related to the research conducted. Primary data sources used in this study were obtained from
interview techniques, and then will be processed, such as: interviews with the Secretary & ADM,
General Manager, Staff Accounting & Finance. By conducting interviews, information about internal
control of cash receipts and disbursements obtained at PT. Multi Prima Mandiri Sukses.
2. Secondary Data
Data is obtained indirectly or through other sources categorized as secondary data, for example
through company records or records by reading, studying and understanding through other media.
Secondary data sources in this study were obtained from documents, records, reports, as well as

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official company files related to cash receipts and disbursements in addition to the history of PT. Multi
Prima Mandiri Sukses, PT. Multi Prima Mandiri Sukses in 2018, the organizational structure and work
procedures of PT. Multi Prima Mandiri Sukses, Cash Daily Report and Cash Spending Report.
Data collection technique
Data collection techniques in this study used observation, interview and documentation techniques.
1. Observation
Observation in simple terms is the process of researchers in looking at the research
situation. Observations can be done freely and structured. Tools that can be used in observations
are observation sheets, checklists, incident records and others.
Some information obtained from observations are space (place), actors, activities, objects,
actions, events or events, time. The reason researchers conduct observations is to present a
realistic picture of behavior or events, to answer questions, to help understand human behavior,
and for evaluation that is measuring certain aspects of doing feedback on these measurements.
In this study, researchers conducted observations (observation) with the technique of
observation frankly or in disguise, where with both techniques the researcher can get the results
of observation with more directed and focused so that the information collected becomes more
effective.
2. Interview
According to Esterberg (in Sugiyono 2014: 316) An interview is a meeting of two people to
exchange information and ideas through questions and answers, so that meaning can be
constructed in a particular topic.
Interview is the heart of social researchers. If you look at journals in social science, you will
find all social research based on interviews, both standard and deep. Esterberg (in Sugiyono 2014:
317).
In this study, researchers plan to use unstructured or open interviews. Interviews were
conducted with several informants to collect data and validate the data, namely the Secretary and
ADM, General Manager, Accounting & Finance staff regarding elements of the accounting
system for cash receipts and disbursements at PT. Multi Prima Mandiri Sukses. To assist
researchers in conducting interviews, tools will be used in the form of a list of interview questions
and voice recording devices.
3. Documentation
According to Sugiyono (2014: 326) the document is a record of events that have already
passed. Documents can be in the form of writings, drawings or monumental works of a person.
Documents in the form of writing such as diaries, life histories, criteria, biographies, regulations,
policies.
Documentation is used in research as data collection because it can be used to test, interpret,
even predict. This study uses documents from PT. Multi Prima Mandiri Sukses regarding internal
control of cash receipts and disbursements.
Analysis Techniques
The analysis techniques used in this study are as follows:
1. Studying and understanding the organizational structure of PT. Multi Prima Mandiri Success and
their respective duties and responsibilities.
2. Identifying cash receipts and disbursements procedures by interview, as well as comparing
research findings with supporting theories.
3. Analyzing internal control of cash receipts and disbursements for financial planning and control.
4. Propose an internal control design for cash receipts and disbursements.

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RESULT & DUSCUSSION
Research result
COSO Internal Control Elements
1. Control Environment.
An organizational structure that separates functional responsibilities explicitly. The organizational
structure is a framework of functional division of tasks to organizational units formed by PT
Multi Prima Mandiri Sukses to carry out the company's main activities at PT. Multi Prima
Mandiri Sukses has been described the existence of the staffing structure along with their
respective job descriptions. The organizational structure for internal control of corporate cash
receipts, in general PT Sinar Galesong Prima has established a structural and organizational
separation between the cash function and the company's billing function.
2. Risk Assessment.
Determination of risk is important for management. Company management must strive to
minimize the risk of cash receipts, which will affect the company's operations. Cashier finance,
collectors and corporate finance are not insured by the company. This makes it possible for fraud
to be committed by employees of finance and collectors, cash on the way is not insured.
Insurance should be needed to protect the company's wealth. With the implementation of risk
determination, it will support the effectiveness and efficiency of the company, which in essence
the company will not be harmed because of fraud by employees.
3. Control Activities.
In the case of the company's internal control elements in the form of an authorization system and
recording procedures at PT. Multi Prima Mandiri Sukses, the billing function performs billing
only on the basis of a list of receivables that must be collected made by the accounting
department. Under these conditions the authorization of the billing function will exist because of
the authorization of the accounting function. Vice versa, the accounting function cannot do billing
without the billing function.
4. Information and Communication.
Information regarding cash at PT. Multi Prima Mandiri Sukses in the form of information from
each section in charge of cash. Information from collectors regarding disbursements from finance
companies, information from the finance department regarding cash balances.
5. Supervision or Monitoring.
Management of PT. Multi Prima Mandiri Sukses has clearly outlined the responsibilities of each
personnel. Because indeed between one part with the other parts are related. Cash monitoring is
the responsibility of the financial manager. Each personnel is monitored based on information and
at the end of the month a cash audit is conducted by the Finance Manager.
Elements of Internal Control Cash Receipts
The elements of internal control in the cash receipts accounting system which form the basis for the
discussion and evaluation of internal controls, namely:
1. An organizational structure that separates functional responsibilities explicitly.
The organizational structure is a framework for the division of functional tasks to organizational
units formed by PT. Multi Prima Mandiri Sukses to carry out the company's main activities at PT.
Multi Prima Mandiri Sukses has been described the existence of the staffing structure along with
their respective job descriptions. The organizational structure for the company's cash receipts
accounting system, in general PT. Multi Prima Mandiri Sukses has established a structural and
organizational separation between the cash function and the billing function of the company.

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2. Authorization system and recording procedure.
The company's internal control element is in the form of an authorization system and recording
procedures at PT. Multi Prima Mandiri Sukses, the billing function performs billing only on the
basis of a list of receivables that must be collected made by the accounting department. Under
these conditions, the billing authorization from the billing function will exist because of the
authorization of the accounting function. Vice versa, the accounting function cannot do billing
without the billing function. Deviations may occur if there is cooperation between the accounting
department and the billing department. This condition must be examined more closely by
involving other parties in the examination and supervision that have strong authorization.
3. Healthy practices in carrying out the duties and functions of each organizational unit.
Observations on the system and procedures for cash receipts show that the results of cash
calculations are recorded directly by the company's finance department in the bank's cash book,
back up book and if it is a payment of receivables will be recorded in a receivable card and the
accounting section will input journals that will be needed as computer data input , noting into sub
ledgers, ledgers for reporting and for cash receipts will be paid in full to the bank immediately.
Elements of Internal Control Cash disbursement
The elements of internal control in the cash disbursement accounting system which form the basis for
the discussion and evaluation of internal controls, namely:
1. An organizational structure that separates functional responsibilities explicitly.
The company's internal control element, the organizational structure in the cash disbursement
system at PT. Multi Prima Mandiri Sukses has established a separation between the accounting
function and the cash deposit function. The organizational structure of PT. Multi Prima Mandiri
Sukses determined that the cash disbursement system should not be carried out by the finance
department, in this case the company cashier from beginning to end. For cash disbursements by
check and cash involving accounting staff, accounting managers, financial managers and
directors. As for cash disbursements with banks through transfers involving financial managers,
banks, and directors. Spending cash with petty cash funds involves functions that require funds,
corporate cashiers, and financial managers.
2. Authorization system and recording procedure.
Transactions only occur on the basis of authorization from an official who has the authority to
approve these transactions. At PT. Multi Prima Mandiri Success every document used in the cash
disbursement system must be authorized by an authorized official. As for cash disbursements by
check / cash, for memos of payment details, invoices, supporting data, and checks must be
authorized by the director, financial manager and accounting manager.
3. Healthy practices in carrying out the duties and functions of each organizational unit.
The results showed that PT. Multi Prima Mandiri Successful payment of cash, demand
deposits and checks to the bank by the courier is done immediately on the same day in full
amount. Cash in the hand is kept in an iron safe in one room with other employees. Placing the
cashier and safe in one room with other employees is not effective. Seeing the amount of money
saved is large enough the cashier should be given his own room and only interested parties may
enter the room. This is to protect the cashier from loss and theft. In addition, cashiers should be
insured to avoid losses due to misappropriation of funds.
Small cash expenditures carried out by PT. Multi Prima Mandiri Sukses has used a petty
cash fund system which is implemented by an imprest system. Petty cash disbursements are made
by filing cashballs by filling out a money request form by the user of the fund. Every cash filing
will be recorded as expenses and petty cash. These expenses are company expenses for the
company's operational activities. Job rotation at PT. Multi Prima Mandiri Success is not carried
out so that there arises saturation in the company's employees in carrying out their activities. In

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addition, the result of the absence of job rotation will lead to opportunities for these employees to
do undesirable things such as embezzlement and others. This needs to be considered so that
company leaders do job rotations at least once a year so that employee work performance can be
improved.
4. Employees whose quality is in accordance with their responsibilities.
Employee acceptance at PT. Multi Prima Mandiri Successful selection objectively to get quality
employees, who have the knowledge and skills in accordance with their respective fields, then
trained and developed so that they become capable employees carrying out tasks entrusted to him.
Procurement training and seminars are expected to improve employee quality.
Discussion
Internal control of cash receipts at PT. Multi Prima Mandiri Sukses has been effective. It is known that
the company's management pays good attention to cash receipts by separating the accounting
functions, the billing function, and the cash receipts function, the authorization system and and
recording in accordance with the elements of internal control of cash receipts. Internal control of cash
disbursement at PT. Multi Prima Mandiri Sukses has not been effective. Organizational structure,
authorization and recording system, competent employees are in accordance with internal control
elements of cash disbursement. However, the internal control element of cash disbursement is a sound
practice of placing cashiers in the room with other employees, cash in the hands is not insured, cash on
the road is not insured.
CONCLUSION & RECOMENDATION
Conclusion
The results of research conducted at PT. Multi Prima Mandiri Sukses, the researchers draw
conclusions:
1. Internal control system of cash receipts at PT. Multi Prima Mandiri Sukses has been effective. Seen
by having fulfilled the elements of internal control.
2. Internal control system of cash disbursement at PT. Multi Prima Mandiri Sukses has not been
effective, because there are still elements of internal control within the company that have not been
fully carried out, including placing cashiers in the same room with other employees, cash in hand and
cashiers are not insured, bank reconciliation is not carried out by the internal inspection department,
and also PT. Multi Prima Mandiri Sukses does not rotate positions routinely so that the possibility of
fraud is still very large.
Recomendation
Recomendation can be submitted as follows:
1. Cashier in charge of storing cash should be placed in a different room with other employees and
only interested parties may enter.
2. Cash in hand and part of the cashier should be insured given the amount is quite large.
3. Bank reconciliation is carried out by controlling to ensure the reliability and accuracy of the
company's accounting records.
4. Position rotation needs to be done by the company. This is very important to do because if there are
employees in one of the functions doing fraud, it will be known by employees who replace these
functions.
5. Employee involvement in decision making needs to be reminded to increase employee loyalty to the
company, so that misuse of funds can be minimized.

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