ANALISIS SISTEM PENGENDALIAN INTERN TERHADAP PENGELOLAAN KAS PADA B&A LAUNDRY DI KOTA TOMOHON

Abstract

B&A Laundry is a laundry service business located in Tomohon City, North Sulawesi Province which support people^’s economic empowerment, cash is the most current asset so cash is easily manipulated and misappropriated, so to secure cash receipts and disbursements an internal cash control system is needed, the research method is using qualitative research. The data collection technique is through interviews with laundry employees and literature studies on material related to cash. Data analysis is carried out using the stages of data reduction, data presentation and drawing conclusions. The results of the research show that the control system internal cash management has not been carried out, such as there is no separation of functions, accounting records have not been carried out regularly and an organizational structure is not yet available The results of this research are recommendations for the Laundry to make improvements in term of cash management.