Analysis and Evaluation Internal Control Accounting Information System on Cash Receipts at LPD Desa Adat Ganggangan Cangi Sukawati with COSO Internal Control Integrated Framework 2013

Astiti, Ni Made Diah and Suciwati, Desak Putu and Suwintana, I Ketut (2022) Analysis and Evaluation Internal Control Accounting Information System on Cash Receipts at LPD Desa Adat Ganggangan Cangi Sukawati with COSO Internal Control Integrated Framework 2013. Repositori Politeknik Negeri Bali.

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Abstract

The internal control of cash receipts implemented by the LPD Desa Adat Ganggangan Cangi has not been fully in accordance with COSO Internal Control Integrated Framework 2013. This is because there are several policies that have the opportunity for cash misappropriation. This study aims to determine the suitability of the internal control system of cash receipts from savings and credit repayment in the LPD Desa Adat Ganggangan Cangi based on the COSO Internal Control Integrated Framework 2013. This study used primary and secondary data. This study uses descriptive data analysis techniques to explain the accounting information systems for cash receipts. Descriptive comparative analysis techniques are used to compare the internal controls applied with COSO Internal Control Integrated Framework 2013. The results of this study show that cash receipts at the LPD Desa Adat Ganggangan Cangi come from savings and credit repayment. The internal control of the cash receipt at the LPD Desa Adat Ganggangan Cangi has not been fully in accordance with the COSO Internal Control Integrated Framework 2013. Conformity of internal controls implemented with the COSO Internal Control Integrated Framework 2013 reached 59%.

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