Pelaksanaan Sistem Pengendalian Intern dalam Sistem Penerimaan Kas pada Kantor Notaris-Ppat Dr. Tosin, Sh., Mh di Surabaya

Abstract

This study aims to determine how the implementation of the internal control system in
the cash receipts system at the Notary-PPAT Dr. Tosin, SH., MH in Surabaya. The method
used in this study is a qualitative method. The data collected will be analyzed and interpreted
according to the theory discussed. Primary data is obtained through interviews with the finance
department regarding the cash receipts system that is run as an internal control system, while
secondary data is obtained in existing forms or data already owned by the agency such as
invoices, receipts, financial reports, and other documents related to cash receipt system. The
results of the study revealed that the implementation of the internal control system in the cash
receipt system at the Notary-PPAT Dr. Tosin, SH., MH still diverged. There are irregularities
in the use of receipt forms and authorization for cash receipts. Thus, it is expected that the
implementation of the internal control system in the company, especially the cash receipts
accounting system, can run well, making it easier for the company to make decisions by internal
parties in managing.