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

Abstract

This study aims to evaluate the implementation of the internal control system of BSI KCP Teunom Aceh
Jaya, especially with regard to cash receipts. Data collection techniques using interviews,documentation,
and observations related 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 rotation 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.