Proceedings of the International Conference on Intellectuals’ Global Responsibility (ICIGR 2022)

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

Authors
Duwi Rahayu1, *, Ririn Silvia Agustin1, *, Leriza Desitama Anggraini2
1Faculty of Business, Law, and Social Science, Universitas Muhammadiyah Sidoarjo, Sidoarjo, Indonesia
2Faculty of Economics, Universitas Indo Global Mandiri, Palembang, Indonesia
*Corresponding author. Email: duwirahayu@umsida.ac.id
*Corresponding author.
Corresponding Authors
Duwi Rahayu, Ririn Silvia Agustin
Available Online 22 May 2023.
DOI
10.2991/978-2-38476-052-7_2How to use a DOI?
Keywords
Accounting Information System; Cash receipts; Cash expenditures; Internal Control
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 SIASMAMUGA, which facilitated cash distribution and expenditure management. However, 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.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Intellectuals’ Global Responsibility (ICIGR 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
22 May 2023
ISBN
978-2-38476-052-7
ISSN
2352-5398
DOI
10.2991/978-2-38476-052-7_2How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Duwi Rahayu
AU  - Ririn Silvia Agustin
AU  - Leriza Desitama Anggraini
PY  - 2023
DA  - 2023/05/22
TI  - Identifying Weaknesses in Internal Control System: A Case Study of a High School in Tulangan, Indonesia
BT  - Proceedings of the International Conference on Intellectuals’ Global Responsibility (ICIGR 2022)
PB  - Atlantis Press
SP  - 5
EP  - 12
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-052-7_2
DO  - 10.2991/978-2-38476-052-7_2
ID  - Rahayu2023
ER  -