Analisis Sistem Informasi Akuntansi untuk Perancangan Sistem Pengendalian Intern terhadap Pengeluaran Kas (Studi Kasus pada Kantor Konsultan Pajak Singal Saut Rudi dan Rekan)

Sihombing, Sulastri Sri Rohana (2023) Analisis Sistem Informasi Akuntansi untuk Perancangan Sistem Pengendalian Intern terhadap Pengeluaran Kas (Studi Kasus pada Kantor Konsultan Pajak Singal Saut Rudi dan Rekan). Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

This research was conducted at the Tax Consultant Office of Singal Saut Rudi and Partners located at Grandwisata, Lambangsari Village, South Tambun District, Bekasi Regency, West Java Province. Aims to analyze the cash expenditure accounting information system used, and design an internal control system improvement for an effective cash expenditure system based on the Committee of Sponsoring Organizations of the Treadway Commission (COSO) Internal Control Framework for cash expenditures at the Singal Saut Rudi and Partners Tax Consultant Office. The method in this study uses a qualitative method with a case study approach. While data collection techniques are collected through document analysis, direct observation, interviews with related parties, and documentation studies related to the accounting information system and internal control of the company. The results of the analysis will focus on assessing the elements of internal control based on the COSO Internal Control Framework, such as the control environment, risk assessment, control activities, information and communication, and monitoring. Based on the analysis, recommendations for improving the internal control system will be prepared to strengthen control over cash expenditures that can be applied to the Singal Saut Rudi and Partners Tax Consultant Office. In the internal control element of the monitoring component, it should be carried out by the Singal Saut Rudi and Rekan Tax Consultant Office, such as specifically appointing an independent audit team to carry out cash-taking on a regular basis, in order to help identify control weaknesses and minimize financial risks that may arise.

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