Sistem Pengeluaran Kas Untuk Perbaikan Sistem Pengendalian Intern pada PT X

Putri, Ni Wayan Eka Griya (2025) Sistem Pengeluaran Kas Untuk Perbaikan Sistem Pengendalian Intern pada PT X. Diploma thesis, Politeknik Negeri Bali.

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Abstract

Cash disbursement management is a crucial aspect in maintaining the validity, accuracy, and accountability of an organization's financial transactions. This study examines the effectiveness of internal controls in the cash disbursement process, particularly those related to the receipt and issuance of documents such as invoices, Transaction Verification Forms (TVFs), Invoice Verification Forms (IVFs), and Payment Verification Forms (PVFs). The analysis reveals issues such as incomplete authorization signatures on key documents and inconsistencies in SAP number data, which hinder automation, slow down the payment cycle, and increase operational and financial risks. To address these challenges, this study proposes solutions such as utilizing an Enterprise Resource Planning (ERP) system to block invalid invoices, implementing certified Electronic Signatures (TTEs) as a valid authorization tool, strengthening internal policies, and training human resources to improve competency and reduce data entry errors. By implementing these strategies, the cash disbursement system is expected to be more structured, efficient, and accurate, thereby minimizing risk and maintaining organizational compliance with standards and regulations. This research also provides practical contributions to companies in improving financial governance and promoting transparency. Furthermore, the results are expected to serve as a reference for further research in the field of internal control systems and financial management.

Item Type:	Thesis (Diploma)
Uncontrolled Keywords:	Accounting System, Cash Disbursement, Internal Control.
Subjects:	Ilmu Sosial Humaniora > Ilmu Sosial
Divisions:	Jurusan Akuntansi > Prodi D3 Akuntansi > Tugas Akhir
Depositing User:	Ni Wayan Eka Griya Putri
Date Deposited:	08 Sep 2025 03:08
Last Modified:	08 Sep 2025 03:08
URI:	https://repository.pnb.ac.id/id/eprint/19767

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