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PERANAN SISTEM PENGENDALIAN INTERN PENGELUARAN KAS DALAM UPAYA PENGENDALIAN PENGELUARAN KAS PADA PT.EASTERN PEARL FLOUR MILLS MAKASSAR

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ABSTRACT ROLE OF INTERNAL CONTROL SYSTEM IN EFFORT TO CONTROL SPENDING CASH FLOWS AT. EASTERN PEARI MAKASSAR FLOUR MILLS By: Marcella Sanger The purpose and goal is to know the implementation of intemal control system, how the role of the intemal control system as a tool in the effort to contol the cash expenditure on PT. Eastem Pearl Flour Mills Makassar. Research method is descriptive method, that collect data" organize, analyze to draw conclusions. While the techniques used in data collection methods of interview or question and answer to the parties relating to the expenditure ofcash. Based on research result shows that the system of intemal control is sufticient role in the sustainability of the company, particularly in spending cash. This can be seen from the existence ofa competent executive, a clear division of asks, availability of adequate documents and records for every cash expenditure incuned and the physical control of assets and company records. Cash expenditures made in the company's already good as cash for each issued must pass though several procedures, such as: making a request or a payment plan fee usage, after which the employer ask for approval in accordance with the authorization levels, and after getting some cash and finish used, the money must be accounted later with extensive supporting evidence, only then is recorded by the accountant into the computer. The result of statistical calculation shows that rs = 0.7943, which means the rclationship between intemal control system with strong cash expenditure control efforts and positive. Wherc significance testing between the two variables, where t count = 4.7139 and t table = 1.771, so t count> t table thus Ho was rejected, meaning that there is significant relationship between intemal control system with cash expenditure control efforts. And analysis menunjukkan63 coefficient of determination, 09% means that efforts to control cash expenditures are influenced by the intemal control system al63.09% while the remaining 36.91% is determined by other factors.