PENGENDALIAN INTERNAL PROSEDUR PENGELUARAN KAS STUDI KASUS PT. RACHMAT DELAPAN PUTERA MAKASSAR

Abstract

The purpose of this research is to find out whether internal control PT. Rachmat Delapan Putera Makassar is in accordance with existing theories. This researcher used a descriptive qualitative approach method in which the research process was carried out is to analyze the elements of internal control over the cash disbursement procedures. The results of the research showed that PT. Rachmat Delapan Putera Makassar has fully implemented internal control over cash disbursement procedures, but the internal control system of PT. Rachmat Delapan Putera Makassar has not been fully effective