ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PENERIMAAN KAS PADA PT. PEGADAIAN CPS TELAGABIRU

The research aims to analyze how the internal control system for cash receipts is implemented at PT. Telagabiru CPS Pawnshop, Bangkalan Regency. The method used in this research is qualitative research with a descriptive approach sourced from primary data and secondary data. The results of this research show that the implementation of the internal control system is based on the control elements of the COSO framework. Some documents in the cash receipt process include transfer request forms, receipts/notes, and proof of pledge. The internal control process is good, but the control activity components are still not effective.