Efektivitas Pengendalian Internal Kas Melalui Evaluasi Sistem Informasi Akuntansi Penerimaan Kas Pada BSI KCP Teunom Aceh Jaya 2022

Abstract

This research is intended to assess the implementation of internal control systems of BSI KCP Teunom Aceh Jaya, especially with regard to cash receipts. Data collection techniques using interviews,documentation, and observations in relation to the internal control system for cash receipts. the results obtained by the Indonesian Islamic bank KCP teunom Aceh Jaya have implemented an internal control system Regarding cash receipts in terms of segregation of duties, empowerment, securing assets and documents used, this shows that it is going very well However, there is still a lack of job rot ation or related positions in the cash receipts section such as tellers so that if there is a job rotation, it can reduce the potential for fraud, abuse cash related documents.