Analisis Sistem Akuntansi Pengeluaran Kas pada Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Kota Yogyakarta

Nugrahaeni, Aprisia Dita, Anisa Rachmawati, S.E., M.Acc. (2024) Analisis Sistem Akuntansi Pengeluaran Kas pada Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Kota Yogyakarta. ["eprint_fieldopt_thesis_type_tugasakhir" not defined] thesis, Universitas Teknologi Yogyakarta.

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Abstract

This analysis aims to find out how the cash disbursement internal control system is implemented at the Yogyakarta City Investment and One Stop Integrated Services Service, as well as to find out whether the implementation of the cash disbursement internal control system is in accordance with the objectives of the cash disbursement internal control system. The analysis is descriptive in nature with data sourced from cash disbursement documents in the form of BKU, BPK, NPD, partner notes, meeting invitations, details of budget usage, minutes, billing codes and NTPN. The division of functions and organizations used by agencies in cash disbursements also provides a clear enough picture to analyze and compare with existing theory. Where the cash disbursement treasurer in the finance section has the greatest responsibility compared to other sections. The observation results show that the internal control system for cash disbursements at the Yogyakarta City Investment and One-Stop Integrated Services Service can be analyzed using the components determined by COSO in the form of control environment, risk assessment, control activities, information and communication, and supervision.

Item Type: Thesis (["eprint_fieldopt_thesis_type_tugasakhir" not defined])
Uncontrolled Keywords: Internal Control System, Cash Disbursement
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > D3 Akuntansi
Depositing User: Prodi Akuntansi Diploma
Date Deposited: 15 May 2024 03:06
Last Modified: 15 May 2024 03:06
URI: http://eprints.uty.ac.id/id/eprint/15459

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