HE APPLICATION OF INTERNAL CONTROL SYSTEM ON CASH RECEIPT FOR THE ORGANIZER OF UMRAH AND HAJJ TRAVEL AGENCY PT. CITRA WISATA DUNIA CASE STUDY: HASUNA TOUR
Keywords:
Internal control system, cash receiptsAbstract
A good internal control system is essential for a company to minimize errors and deviations that may occur. The function of internal control is based on management and financial systems, and it ensures that activities within the company are smooth and controlled. Internal control plays a crucial role in preventing, detecting, and protecting tangible and intangible organizational resources from misappropriation. Cash is one of the assets that plays a vital role in the company's development and is the most liquid asset. This study is a descriptive research that aims to provide an explanation of a problem and offer solutions to address it. The focus of the research is to understand the internal control system of cash receipts for the organizer of Umrah and Hajj travel agency, PT. Citra Wisata Dunia. Based on the analysis conducted, the Umrah and Hajj travel agency has implemented the components of internal control, including control environment, risk assessment, control activities, information communication, and monitoring activities. The company has implemented task segregation among employees, which enhances the effectiveness of the internal control system for cash receipts.
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