Analisis Pengendalian Internal Penerimaan Kas pada PT. Inspirasi Prima Nusantara Sidoarjo

The purpose of this research is to analyze the internal control system of cash receipts in PT. Inspirasi Prima Nusantara Sidoarjo. This study used descriptive qualitative methods. The analysis technique used in this research is control analysis according to COSO which includes the control environment, risk assessment, control activities, communication information, and supervision activities. The type of data used is primary data with interviews and secondary data derived from the company's cash receipts documentation. The results of the study show that the company is already good in cash receipts, but there are still things that are not appropriate, such as the vision and mission, which have not shown the company's internal control and that the company does not have a board of commissioners and an audit committee. internal control system, cash receipts