EVALUASI SPI PENERIMAAN KAS UNTUK MEMINIMALISIR TINDAKAN PENGGELAPAN UANG KAS PADA UMKM DI KOTA AMBON (STUDI KASUS PADA LAUNDRY GRIYA CUCI)

Abstract

The purpose of implementing the internal control system (SPI) for cash receipts is to safeguard assets in the
form of cash from actions that harm the company. Laundry The washing house suffered a business loss due to
cash embezzlement by one of its employees. This research was conducted to evaluate SPI cash receipts to
minimize the act of embezzlement of cash at the Laundry Griya Cuci in Ambon City. This research uses a case
study method. The results show that several aspects of SPI cash receipts must be evaluated, including the
organization by dividing the duties between the owner and one of the employees in handling cash in cash and
accounting functions and supported by monitoring activities and in aspects of healthy practice, sales invoices
or cash receipts must be numbered in print order so that traces of cash embezzlement can be traced and
traced