ANALISIS SISTEM AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS YANG MEMENUHI UNSUR PENGENDALIAN INTERNAL PADA YAYASAN LATANSA MADANI CENDEKIA KOTA PEKANBARU

Abstract

The accounting system that manages cash receipts and disbursements plays a crucial role. Without a good system, cash can easily be misused for less urgent purposes. Therefore, it is crucial for companies to implement effective internal control procedures in both aspects of cash management to protect their cash assets. This study aims to analyze the cash receipt and disbursement accounting system at the Latansa Madani Cendekia Foundation, which has met the elements of internal control. We employed a qualitative methodology in this study to delve deeper into the analysis. This method utilizes qualitative descriptive benchmarks, and the study utilized observation, documentation, and interviews as data collection methods. This study revealed that the Latansa Madani Cendekia Foundation in Pekanbaru has an accounting system for cash receipts and expenditures. However, this system does not fully meet the required internal control aspects. Several weaknesses that need to be addressed include the lack of separation of functions in recording revenues and expenditures. Furthermore, there is unnumbered evidence in the cash records, which also requires attention.