Sistem Pengendalian Intern Terhadap Fungsi Penerimaan Kas Pada PT. Bank Muamalat Indonesia Cabang Pematangsiantar

M Fauzan (1)
(1) STIKOM Tunas Bangsa, Jalan Jenderal Sudirman Blok A No. 1,2 & 3 Kota Pematangsiantar Sumatera Utara, Indonesia
https://doi.org/10.30651/jms.v3i2.1658

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Vol. 3 No. 2 (2018)
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Abstract

Penelitian ini dilakukan untuk melihat sistem pengendalian intern terhadap fungsi penerimaan kas pada PT. Bank Muamalat Indonesia cabang Pematangsiantar. Data penelitian ini menggunakan data berupa slip setoran dan laporan harian transaksi penerimaan kas serta dokumen yang berkaitan dengan fungsi  penerimaan kas di perusahaan. Data primer yang dikumpulkan dalam penelitian ini diperoleh melalui teknik angket atau kuesioner yang berisikan pernyataan-pernyataan yang diajukan secara tertulis kepada responden untuk mendapatkan jawaban serta informasi yang diperlukan dalam penelitian ini. Selain itu, data primer juga dapat diperoleh melalui teknik wawancara kepada informan penelitian dan observasi, Bank Muamalat Indonesia cabang Pematangsiantar ini beralamatkan di di Komplek Megaland Blok A Jl. Sangnawaluh No. 6-7, Pematangsiantar Sumatera Utara. Dari hasil pengolahan data yang ada diperoleh hasil bahwa sistem pengendalian intern terhadap fungsi penerimaan kas di PT. Bank Muamalat Indonesia cabang Pematangsiantar sudah dilaksanakan dengan baik. Hal ini dapat dilihat dari hasil observasi yang diperoleh yaitu 3,20 yang terdapat pada interval 2,51 – 3,25 dengan kategori “Baikâ€.

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Authors

M Fauzan
STIKOM Tunas Bangsa, Jalan Jenderal Sudirman Blok A No. 1,2 & 3 Kota Pematangsiantar Sumatera Utara
mfauzan57@yahoo.com (Primary Contact)
Fauzan, M. (2018). Sistem Pengendalian Intern Terhadap Fungsi Penerimaan Kas Pada PT. Bank Muamalat Indonesia Cabang Pematangsiantar. Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 3(2). https://doi.org/10.30651/jms.v3i2.1658
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