Analisis Sistem Pengendalian Internal Penerimaan dan Pengeluaran Kas Pada CV OR Group Malang

This research aims to examine the internal control system for cash receipts and disbursements at CV OR Group Malang. It is hoped that this research will be able to provide benefits as literature in the field of accounting regarding internal control systems in cash receipts and disbursements. The research method used in this research uses a qualitative approach where qualitative research is research that produces and processes descriptive data, such as interviews, drawings and photos. This research will release internal control of cash receipts and cash disbursements based on the Mulyadi framework, in the implementation of internal control of cash receipts at CV OR Group Malang. The results of this research are that the internal control system for cash receipts and disbursements at CV OR Group Malang is quite good, but there are weaknesses in several indicators and procedures for cash receipts and disbursements, so the researcher recommends a flowchart of cash receipts and disbursements.
Keywords: Internal Control System, Receipts and expenditures, Cash.