Analisis dan Evaluasi Sistem Pengendalian Internal Atas Pengeluaran Kas Pada PT. Agro Bara Setia Besaudara --

Research purpose to determine the suitability of the system of cash expenditure on PT Agro Bara Setia Bersaudara Samarinda with elements of the internal control system according to the theory. Technique of collecting data needed is to conduct observation, while internal control system according to the theory. After Analyzing the data in details, the result shown that at according system on cash out used at PT. Agro Bara Setia Bersaudara Samarinda od not use cash out ledger and double task, it is caused of the fraud. So, it can be said that at PT. Agro Bara Setia Bersaudara Samarinda is not appropriate with internal control system according to the theory