IPTEKS PENGENDALIAN INTERN KAS PADA PT. PLN (PERSERO) UNIT INDUK PEMBANGUNAN SULAWESI BAGIAN UTARA

Abstract

Internal control is a system that can affect by human resources and information technology systems, which are designed to help companies achieve certain goals or objectives. Where the dimensions of scope are increasingly large and complex, causing management is no longer visible directly within the company. Cash greatly affects transactions in the company because cash is the most current assets and almost every transaction with outside parties always affects cash, then a good system of internal cash control is applied. Internal cash control, which is one way to maintain the company's cash is not misused. Internal cash control is one of the main internal elements of the company that needs serious attention. PT. PLN (Persero) UIP SULBAGUT is a company that controls the construction and management of plant construction and network activities and implements construction administration by acting as the owner's representative to produce quality power plants and networks that are ready to operate through the development of effective, efficient and appropriate processes for achieve performance targets.

Keywords: Internal control system, COSO, Cash, PT PLN (Persero) UIP SULBAGUT