IMPLEMENTATION OF THE INTERNAL CONTROL SYSTEM FOR THE FUNCTIONS OF CASH RECEIPTS AND EXPENDITURES AT PT BANK SYARIAH MANDIRI AUXILIARY BRANCH PETISAH MEDAN

Hilmiatus Sahla

Abstract


This study aims to determine the suitability of the internal control system over cash receipts and expenditure functions applied to PT Bank Syariah Mandiri Auxiliary Branch Petisah Medan with an internal control system for cash receipts and expenditure functions according to Mulyadi (2016). The type of data used is qualitative data and quantitative data. The data sources used are primary data and secondary data. The analytical method used is descriptive comparative method. The results showed that the implementation of the internal control system over the cash receipt and expenditure function at PT Bank Syariah Mandiri Medan Petisah Support Branch was in accordance with the internal control system of cash receipts and expenditure functions according to Mulyadi (2016).

 

Keywords  :  Internal Control System, Cash Receipts and Expenditures Function


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References


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