PENERAPAN PENGENDALIAN INTERNAL TERHADAP PENGELUARAN KAS PADA PT. ANGKASA PURA II PEKANBARU DALAM UPAYA PENCEGAHAN FRAUD

Abstract

To achieve company objectives, good management is required to implement effective internal controls over cash disbursements. Internal control over cash disbursements is crucial for companies as it monitors and controls expenditures to ensure no activities detrimental to the company occur. The purpose of this research is to examine the implementation of the internal control system for cash payments at PT. Angkasa Pura II Pekanbaru. This research employs a descriptive and qualitative design. Data collection was conducted through interviews, direct field observations, and documentation of incident reports. The research method is descriptive, providing an overview of the studied object. The results indicate the use of internal control in cash disbursements at PT. Angkasa Pura II Pekanbaru, which implements internal company processes influencing the company's situation. PT Angkasa Pura II Pekanbaru estimates that these processes involve various activities, such as financial preparation or employee identification. The study shows that fraud is widespread in the company.