Management Audit of Financial Functions on Cash and Receivable Management at PT Aromaduta Rasaprima

Devi, Ida Ayu Cantika Widyantari and Arsana, I Made Marsa and Hudiananingsih, Putu Dyah (2022) Management Audit of Financial Functions on Cash and Receivable Management at PT Aromaduta Rasaprima. Repositori Politeknik Negeri Bali.

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Abstract

The company's profit in 2020 and 2021 showed a very significant decline. The company's target could not be reached that was caused by the Standard Operating Procedure (SOP) which was not implemented by the employees, thus triggering negligence in carrying out the operations of the financial department of PT Aromaduta Rasaprima so it is indicated that there is a weakness in the financial function that it needs to be investigated further to find out the possible reason of the unreachable profits for the survival of the company going forward. This will lead to an inspection activity in the form of a management audit in order to evaluate the financial function at PT Aro-maduta Rasaprima, especially on cash and accounts receivable which will then be given a recommendation to make improvements to the problem obtained. The results showed that the company cannot be said to be fully effective and efficient because there are still weaknesses that occurred in the operational activities of the financial function, precisely in the management of cash and receivables. The weakness is in the form of disobedience of employees of the financial function in following existing SOPs, causing errors that have an impact on the company's profit.

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