Abstract:
The purpose of this study to analyze if existing internal control system for cash receipts and disbursements at PT. DTP, has been going well or still needs to be improved. The approach used in this research is descriptive qualitative by giving the whole picture of the expected control system. The data acquisition in this study are primary and secondary. Primary data obtained through the interview process and secondary evidence supporting the course of a transaction at PT. DTP. This research produces information that PT. DTP has not yet maximized the implementation of the internal control system, because there are still duplication of tasks and functions of the organizational structure is not running effectively.
