Analysis of Internal Control System in Cash Receipt at PT Angkasa Migasindo Batu Raja


  • Yulita Eka Fitri STIKes Al-Ma’arif Batu Raja



internal control system, cash receipts


Cash is one of the assets that has an important role in the development of the company. Cash important because it is the most liquid assets (liquid). In an effort to protect cash from theft and misuse, the company must have an internal control system over cash from the time it is received until it is deposited in the bank. PT Angkasa Migasindo Baturaja is a company engaged in the field of LPG gas. In carrying out its operational activities there are always transactions cash. Therefore, the company needs an internal control procedure for cash receipts. This study aims to determine the effectiveness of internal control of cash receipts at PT Angkasa Migasindo Baturaja. The research method uses analytical methods descriptive. The test results show that the cash receipts internal control system has been effective, contrary to the internal control of cash disbursements. While the expenditure internal control system cash is not yet effective, because there are still elements of internal control within the company that have not fully carried out, including the placement of cashiers in the same room as other employees, cash in hand and the cashier is not insured, bank reconciliation is not done by the inspection internal audit, and the check stamp held by the check maker, which should be by the accounting department for control.



Dewi, R., & Hoesada, J. (2020). The effect of government accounting standards, internal control systems, competence of human resources, and use of information technology on quality of financial statements. International Journal of Innovative Research and Advanced Studies (IJIRAS), 7(1), 4-10.

Fiqgiya, N., Irwansyah, I., & Kurniawan, I. S. (2020). Analisis sistem pengendalian internal atas penerimaan kas pada rumah sakit umum daerah. AKUNTABEL, 17(1), 80-86.

Frazer, L. (2020). Does internal control improve the attestation function and by extension assurance services? A Practical Approach. Journal of Accounting and Finance, 20(1), 28-38.

Kabuye, F., Kato, J., Akugizibwe, I., & Bugambiro, N. (2019). Internal control systems, working capital management and financial performance of supermarkets. Cogent Business & Management.

Klychova, G., Zaugarova, E., Zakirova, A., Dyatlova, A., & Gimadiev, I. (2021). Control and analytical aspects of the management of financial results of enterprises. In E3S Web of Conferences (Vol. 273, p. 10039). EDP Sciences.

Koomson, T. A. A., Owusu, G. M. Y., Bekoe, R. A., & Oquaye, M. (2020). Determinants of asset misappropriation at the workplace: the moderating role of perceived strength of internal controls. Journal of Financial Crime, 27(4), 1191-1211.

Leonov, P., Kozhina, A., Leonova, E., Epifanov, M., & Sviridenko, A. (2020). Visual analysis in identifying a typical indicators of financial statements as an element of artificial intelligence technology in audit. Procedia Computer Science, 169, 710-714.

Pakurár, M., Haddad, H., Nagy, J., Popp, J., & Oláh, J. (2019). The impact of supply chain integration and internal control on financial performance in the Jordanian banking sector. Sustainability, 11(5), 1248.

Parasti, L., & Feranika, A. (2021). Analisis Sistem Informasi Akuntansi Penerimaan Dan Pengeluaran Kas Pada PT. Anjungan Buana Wisata. Journal of Applied Accounting and Business, 3(1), 49-55.

Petrov, A. M., & Sembieva, L. M. (2020). Organizational and methodical mechanism of internal audit of settlements in corporate systems. Научный журнал «Вестник НАН РК», (2), 119-127.

Zakirova, A., Klychova, G., Doronina, S., Abasheva, O. V., & Nigmatullina, N. (2021). Improvement of methodological support of internal control in the cash management system of the enterprise. In E3S Web of Conferences (Vol. 284, p. 07011). EDP Sciences.




How to Cite

Fitri, Y. E. (2023). Analysis of Internal Control System in Cash Receipt at PT Angkasa Migasindo Batu Raja. INVEST : Jurnal Inovasi Bisnis Dan Akuntansi, 4(2), 542-547.