Cash Disbursement Internal Control System at PT Tangguh Triperkasa Samarinda

Control over cash disbursements as an internal principal element is needed by every company to minimize problems that migh occur and avoid misuse of cash funds within the company. The purpose of this study was to determine the internal control system of cash disbursements at PT Tangguh Triperkasa Samarinda. Data collection methods used in this study includes interviews, literature study, and documentation. The analysis tools used are elements of internal control systems and flowcharts based on AICPA.The results of the research show that overall PT. Tangguh Triperkasa Samarinda does not yet have a good internal control system. The company needs some improvement and more optimization because there are still a number of points that are not in accordance with existing theory, such as the absence of a cash disbursement flowchart, untidy cash disbursement procedures, no supervision of cash disbursements, and cash funds held by the management.