PENERAPAN PENGENDALIAN INTERN DALAM RANGKA PENYUSUNAN LAPORAN KEUANGAN PADA DEPOT AIR MINUM ISI ULANG NOVA NESYA

Abstract

Depot Nova Nesya is a Water refilling 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  Air Isi Ulang  employees and literature studies on materialrelated 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 Air Isi Ulang to make improvements in term of cash management.