Unplag Proceeding Identifying Weaknesses in Internal Control System: A Case Study of a High School in Tulangan, Indonesia

Rahayu, Duwi (2023) Unplag Proceeding Identifying Weaknesses in Internal Control System: A Case Study of a High School in Tulangan, Indonesia. In: International Conference on Intellectuals’ Global Responsibility (ICIGR 2022), 14 Desember 2022, Universitas Muhammadiyah Sidoarjo.

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Abstract

This study aimed to investigate the implementation of an accounting information system for cash receipts and expenditures at SMA Muhammadiyah 3 Tulangan, with the goal of improving internal control. The researchers used a descriptive qualitative research method with primary and secondary data sources, including interviews, observations, and documentation. The study found that the school had developed its own accounting information system called SIASMA MUGA, which facilitated cash distribution and expenditure management. How ever, weaknesses in the internal control system were identified, including the absence of adequate supervision from the principal and overlapping job positions. The study implies that schools need to develop and implement effective internal control mechanisms to improve financial management and prevent fraud.

Item Type:	Conference or Workshop Item (Paper)
Subjects:	H Social Sciences > HG Finance
Divisions:	Faculty of Economics and Business > School of Accountancy
Depositing User:	Mrs Duwi Rahayu
Date Deposited:	04 Sep 2023 10:48
Last Modified:	04 Sep 2023 10:48
URI:	http://eprints.umsida.ac.id/id/eprint/12268

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