Analysis of Cash Expenditures Internal Control Systems Pro Medika Clinic Padang

Abstract

Cash is very important in any corporate transaction, it is necessary for an internal control system, especially the issuing of cash disbursements (expenditures of cash). Through a good system of internal control of cash expenditures, then all forms of fraud potentially that could harm the clinic can be prevented or reduced to a minimum level. The purpose of this study was to analyze the internal control system of cash expenditures on Pro Medika Clinic Padang. The method used is descriptive analysis method using the analysis flowchart. While the data collection techniques by observation, interviews and documents. It can be concluded that the internal control system of cash expenditures on Pro Medika Clinic has not fully met the elements of good internal control. This is due to the lack of segregation of duties and functions and have never done independent checking and reconciliation to job handling the financial part of the expenditures of cash. But for transaction authorization, a note and a sufficient documents and security of assets and documents have been build well as a form of internal control roomates have been assigned the management of the clinic.