ANALISIS PENGENDALIAN INTERN DALAM SISTEM PENGELUARAN KAS PADA DINAS PERTANIAN KOTA SEMARANG

Abstract

Good governance is a character that must be applied to government, including three main elements, namely transparency of financial reporting, community participation, and accountability to the public. Cash is one of the most important resource components in carrying out operational activities. The use of cash needs to be monitored and controlled to avoid misuse by unauthorized parties. The purpose of this final project is to determine the suitability of the implementation of the internal control of the cash expenditure system at the Semarang City Agriculture Office with the internal control components of Government Regulation No. 60 of 2008. The data used include qualitative data, primary data, and secondary data. Data collection was conducted through interviews and questionnaires. The results of the study indicate that the internal control of the cash disbursement system at the Semarang City Agriculture Office is not fully in accordance with the internal control components of Government Regulation Number 60 of 2008.