Main Article Content


This study aims to make Tiara Bunda Clinic able to understand and evaluate internal control in the purchasing system that has been implemented. This type of research is a case study at the Pratama Tiara Bunda Clinic, with data collection techniques used are interviews and documentation. The results of this study can be concluded that the internal control system for cash receipts at Tiara Bunda Clinic Pratama for the risk assessment component and control activities are not adequate with COSO 2013 this is evident from the practice implemented by Tiara Bunda Clinic Pratama. This difference is because there have not been any changes at all related to regulations or the operating environment relating to cash receipts and physical control of cash receipts assets at the clinic every time a deposit is made to the clinic owner, it is always recalculated, for computer programs related to cash receipts assets there data in non-computerized cash receipts, only patient data is computerized. Meanwhile, the components of internal control, information, and communication, as well as monitoring are by the 2013 COSO theory, This can be proven from the practice that has been carried out by Tiara Bunda Clinic.

Article Details

How to Cite
Ningrum, E. P., Dewi, N. K., Siahaan, M., & Dea. (2022). Analysis of Internal Control on Cash Receiving (Case Study at the Pratama Tiara Bunda Clinic). Jurnal Ekonomi Dan Statistik Indonesia, 2(2), 229-235.


Atmawati, D. (2013). Analisis Sistem Pengendalian Internal Terhadap Penerimaan Kas Pada ‘Cv Decorus’ Ngipik-Pringsurat. chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/viewer.html?
Dewi, A., Hidayat, K., & A. R. (2021). Analisis Sistem Informasi Akuntansi Penerimaan Kas dalam Meningkatkan Sistem Pengendalian Internal (Studi Kasus PT. Nirta Majapahit di Surabaya). UBHARA Accounting Journal, I (2), 322–331.
Dwiarti, D. K. (2021). Analisis Sistem Pengendalian Internal Penerimaan Kas Pada PT Andalas Agrolestari Logas.
Hasanah, R., & Wiraraja, U. (2019). Analisis Pengendalian Internal Prosedur Pada Klinik Az-Zahro Sumenep.
Nirmala, M., & Pertiwi, I. (2020). Analisis Sistem Pengendalian Internal Penerimaan Kas Dari Penjualan Gas Elpiji (Studi pada PT. Mara Gasindo). Proseding Seminar Nasional Akuntansi, 3(1), 123–128.
Pratiwi, Y. R., & Priono, H. (2021). Analisis Sistem Pengendalian Internal Terhadap Fungsi Penerimaan Kas Pada Rumah Sakit Orthopedi dan Traumatologi Surabaya. 14 (1), 142–153.
Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Alfabeta.
Voets, F. O. (2016). Analisis Sistem Informasi Akuntansi Siklus Penjualan dan Penerimaan Kas untuk Meningkatkan Pengendalian Intern pada PT. Sumber Alfaria Trijaya, Tbk (Alfamart) Cabang Manado. Jurnal Berkala Ilmiah Efisiensi, 16 (4).