Evaluasi Sistem Pengendalian Internal Atas Pengeluaran Kas pada Lembaga Sertifikasi Profesi Housekeeper

Abstract

MUHAMMAD FIKRI RACHMAWAN. Evaluasi Sistem Pengendalian Internal Atas Pengeluaran Kas pada Lembaga Sertifikasi Profesi Housekeeper. Dibimbing oleh RATIH PRATIWI. Pada pelaksanaan pengeluaran kas di LSP Housekeeper, ditemukan beberapa transaksi pembelian yang tidak disertakan faktur. Hal ini mengakibatkan terjadinya pengeluaran aset yang berlebihan. Sedangkan di dalam pelaporan pertanggungjawaban kepada Kementerian Pariwisata diperlukan adanya pengungkapan penuh. Dalam penerapannya, perusahaan perlu mengadakan pengendalian internal guna mencari adanya kesalahan dan penyelewengan yang bisa saja terjadi serta dapat mengambil tindakan korektif. Tujuan dari penulisan proyek akhir ini adalah mengevaluasi penerapan sistem pengendalian internal berbasis COSO pada Lembaga Sertifikasi Profesi Housekeeper. Kegiatan proyek akhir dilaksanakan di Lembaga Sertifikasi Profesi (LSP Housekeeper) Kabupaten Bekasi, komplek Chifest Komplek Blok W8 I, Cikarang, Kabupaten Bekasi, Jawa Barat. Magang dilaksanakan sejak minggu pertama Januari hingga minggu terakhir April 2024. Teknik Pengumpulan terbagi atas 4 bagian yaitu partisipasi aktif, observasi, wawancara dan studi pustaka. Kata Kunci: Pengeluaran Kas, Sistem Informasi Akuntansi, Housekeeper

MUHAMMAD FIKRI RACHMAWAN. Evaluation of Internal Control System Over Cash Disbursements at Lembaga Sertifikasi Profesi Housekeeper. Supervised by RATIH PRATIWI. In the implementation of cash disbursements at the Housekeeping Professional Certification Agency, several purchase transactions were found without invoices. This resulted in excessive asset expenditure. Meanwhile, in the accountability reporting to the Ministry of Tourism, full disclosure is required. In its implementation, the company needs to have internal controls to find any errors and irregularities that may occur and be able to take corrective action if there are deviations that indicate weaknesses in the company's internal control system. The purpose of this final project is to evaluate the implementation of a COSO-based internal control system at the Housekeeping Professional Certification Agency. The final project activities were carried out at the Housekeeping Professional Certification Agency (LSP Housekeeper) Bekasi Regency, located in the Chifest Complex Block W8 I, Cikarang, Bekasi Regency, West Java. The internship was carried out for four months, starting from the first week of January to the last week of April 2024. Data collection techniques were divided into four parts, namely active participation, observation, interviews, and literature review. Keywords: Cash Disbursements, Accounting Information System, Housekeeper