ANALISIS SISTEM PENGENDALIAN INTERN ATAS PENERIMAAN KAS DAN PENGELUARAN KAS (Studi Kasus Pada PT. Berkah Gunung Mas Gresik)

This research aims to analyze the internal control system over cash receipts and cash expenditures at PT. Berkah Gunung Mas. The type of this research is qualitative descriptive, focusing on PT. Berkah Gunung Mas, which is located in Gresik Regency, East Java. The data used in this study consists of primary and secondary data, collected through documentation and interviews. The results of this study indicate that the internal control system over cash receipts and cash expenditures at PT. Berkah Gunung Mas is quite good. This assessment is based on four elements of a good internal control system according to Mulyadi: (1) organizational structure, (2) authority system and recording procedures, (3) sound practices, and (4) employees whose quality matches their responsibilities. Among these four elements, the organizational structure for cash receipts does not fully comply, as the cashier's role involves a dual function of receiving and depositing cash into the bank without involving other parties.