Effectiveness of Internal Control Systems Over Cash Receipts and Disbursements Procedures at PT. Kumon Indonesia

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The study reveals that internal control practices at PT. Kumon Indonesia still have weaknesses in monitoring and SOPs, which affects effectiveness.
Key findings include the use of valid transaction documents and duties separation; however, overlapping roles remain a risk for control failures.
Employing a qualitative descriptive approach, the research utilized interviews and documentation to gather insights on internal control system effectiveness.
Strengthening internal controls may enhance fraud prevention and instill greater stakeholder confidence in financial management practices.

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Qualitative assessment reveals gaps in internal control over cash receipts and disbursements, implying improvements needed.

Novianti et al. (2025) studied this question.

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