Perencanaan Cash Flow Sebagai Pengendalian Internal pada PT. Bintang Krakatau Mandiri

Nurlela, Fella (2025) Perencanaan Cash Flow Sebagai Pengendalian Internal pada PT. Bintang Krakatau Mandiri. D3 thesis, Universitas Sultan Ageng Tirtayasa.

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Abstract

This study aims to analyze Cash flow planning as internal control at PT. Bintang Krakatau Mandiri. The focus of this study includes the Cash flow planning system, internal control procedures and constraints that occur in Cash flow planning. Research data were obtained through interviews, documentation studies, and direct observation. The results of the study at PT. Bintang Krakatau Mandiri show that the Cash flow planning system and internal control procedures are good, but there are still constraints in Cash flow planning, namely difficulty in predicting income, ineffective receivables management, and unexpected costs. This study is expected to provide recommendations for PT. Bintang Krakatau Mandiri in making good Cash flow planning and internal control procedures.

Item Type:

Thesis (D3)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Mulyasari, Windu	197612092006042001

Additional Information:

Penelitian ini bertujuan untuk menganalisis perencanaan Cash flow sebagai pengendalian internal pada PT. Bintang Krakatau Mandiri. Fokus penelitian ini meliputi sistem perencanaan Cash flow, prosedur pengendalian internal dan kendala yang terjadi pada perencanaan Cash flow. Data penelitian diperoleh melalui wawancara, studi dokumentasi, dan observasi langsung. Hasil penelitian pada PT. Bintang Krakatau Mandiri menunjukkan bahwa sistem perencanaan Cash flow dan prosedur pengendalian internal sudah baik, Namun masih terdapat kendala dalam perencanaan Cash flow yaitu kesulitan memprediksi pendapatan, manajemen piutang yang kurang efektif, dan biaya tak terduga. Penelitian ini diharapkan dapat memberikan rekomendasi bagi PT. Bintang Krakatau Mandiri dalam membuat perencanaan Cash flow dan prosedur pengendalian internal yang baik.

Uncontrolled Keywords:

Cash flow planning system, Internal control Sistem perencanaan Cash flow, Pengendalian internal

Subjects:

H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

05-Fakultas Ekonomi dan Bisnis > 62201-Program Diploma III Akuntansi
05-Fakultas Ekonomi dan Bisnis

Depositing User:

Mrs Fella Nurlela

Date Deposited:

15 Aug 2025 02:59

Last Modified:

15 Aug 2025 02:59

URI:

http://eprints.untirta.ac.id/id/eprint/51824

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