Jurnal Kajian Akuntansi
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Jurnal Kajian Akuntansi is a journal which is published by the Research Department of the University of Swadaya Gunung Jati (Unswagati). Jurnal Kajian Akuntansi is published in print and online (open Journal System / OJS) in 2017. Jurnal Kajian Akuntansi publishes manuscript articles twice a year (June and December), containing articles in financial accounting, sharia accounting, finance, accounting information System accounting, auditing, behavioral accounting, accounting management, taxation, corporate governance, education accounting, public sector accounting, environment accounting and ethics accounting with reference to scientific research standards and procedures established by the editorial board for publication. Manuscript articles can come from researchers, academics, practitioners, lecturers, students and other accounting observers who are interested in research in the field of accounting
Articles
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Articles
Model Manajemen Risiko Saham Dengan Pendekatan Risiko Sistematis Dan Risiko Tidak Sistematis

Wasito, Jaka, Indriasih, Dewi, Fajri, Aminul

Jurnal Kajian Akuntansi Vol 2, No 2 (2018): DESEMBER 2018
Publisher : Universitas Swadaya Gunung Jati

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Abstract

AbstractThe aim of this research was to find out the effect of systematic and unsystematic risks on the expected return of manufacture company share at the Indonesia Stock Exchange. The submitted hypothesis was that systematic and unsystematic risks had an effect on the expected return of manufacture company share at the Indonesia Stock Exchange. Analysis tool used was multiple linear regression by F test and t-test. It was used 9 samples of companies registered in the Indonesia Stock Exchange and included in LQ Indices 45 in 2014. From the calculation result of multiple linear regression analysis, it was obtained the following equation : Y = -0,054 + 0,005 X1 + 0,772 X2.It was obtained from F test result that F calculation = 7, 449. Using a significance level of 95 percent. Thus F calculation (1,803) < F, means that there was not a significant effect of systematic risk and unsystematic risk collectively on expected return. Using a significance level of 95 percent was obtained t table was 2, 1009. It was obtained from t-test result that t calculation of systematic risk (tX1) = 0,295 and t calculation of unsystematic risk (tX2) = 3,193 Thus t calculation of systematic risk was little that t table, whereas t calculation of unsystematic risk was little than t table so that partially systematic risk (X1) and unsystematic risk (X2) had no significant effect on expected return (Y).Keyword : Systematic risk; unsystematic risk; expected return.        Abstrak Tujuan penelitian ini adalah untuk mengetahui pengaruh risiko sistematis dan tidak sistematis terhadap ekspektasi return saham perusahaan manufaktur di Bursa Efek Indonesia. Hipotesis yang diajukan adalah bahwa risiko sistematis dan tidak sistematik berpengaruh terhadap return yang diharapkan dari saham perusahaan manufaktur di Bursa Efek Indonesia. Alat analisis yang digunakan adalah regresi linier berganda dengan uji F dan uji t. Digunakan 9 sampel perusahaan yang terdaftar di Bursa Efek Indonesia dan termasuk dalam Indeks LQ 45 pada tahun 2014. Dari hasil perhitungan analisis regresi linier berganda, diperoleh persamaan sebagai berikut: Y = -0.054 + 0,005 X1 + 0,772 X2. Persamaan diperoleh dari hasil uji F dimana F hitung = 7, 449 dengan tingkat signifikansi 95 persen. Dengan demikian F hitung (1,803) < F, berarti tidak ada pengaruh yang signifikan dari risiko sistematis dan risiko tidak sistematis secara kolektif terhadap return yang diharapkan. Dengan menggunakan taraf signifikansi 95 persen diperoleh t tabel adalah 2,1009. Hal ini diperoleh dari hasil uji t bahwa t hitung risiko sistematis (tX1) = 0,295 dan t hitung risiko tidak sistematis (tX2) = 3,193. Dengan demikian t hitung risiko sistematis lebih kecil dari pada t tabel, sehinggasebagian risiko sistematis (X1) dan risiko tidak sistematis (X2) tidak berpengaruh signifikan terhadap return yang diharapkan (Y). Kata Kunci: model, manajemen risiko, saham, risiko sistematis, risiko tidak sistematis

Analisis Pengaruh Faktor Fundamental Terhadap Return Saham

Hariyani, Diyah Santi, Setiyono, Wahyu, Langgeng. W, Anggita, Apriyanti, Apriyanti

Jurnal Kajian Akuntansi Vol 2, No 2 (2018): DESEMBER 2018
Publisher : Universitas Swadaya Gunung Jati

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Abstract

Purpose this study to test empirically the influence of fundamental factors on Stock Return. Quantitative research, with purposive sampling method of property and real estate sector companies listed on the Indonesia Stock Exchange in 2014-2016 using the quarterly period. which meets the criteria has been selected as a sample of 23 companies to analyze data by techniques used in this study are multiple regression and hypothesis testing using t-test and F-test with a significant level of 5%. results of this research  show that only partially Interest Rate that significantly influence the Return of Share, while the Current Ratio (CR), Total Asset Turn Over (TATO), Debt To Equity Ratio (DER), Net Profit Margin (NPM) and Inflation is not significant effect on Stock Return. While simultaneously Current Ratio (CR), Total Asset Turn Over (TATO), Debt To Equity Ratio (DER), Net Profit Margin (NPM), Interest Rate and Inflation significantly influence Stock Return.Keywords:    Fundamental Factors, Stock Return.

Penentuan Pertumbuhan Laba Perusahaan Property dan Real Estate di Bursa Efek Indonesia

Hasanah, Ade Fitriyatun, jubaedah, siti, astuti, apri dwi

Jurnal Kajian Akuntansi Vol 2, No 2 (2018): DESEMBER 2018
Publisher : Universitas Swadaya Gunung Jati

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Abstract

AbstractThis research aims to analyze the effect of Debt to Equity Ratio, Total Asset Tunover and Net Profit Margin to the profit growth at the company’s Property and Real Estate were listed on the Indonesian stock (idx) of the period of 2014-2017. Research methodology used quantitative method. The population in this research is the entire Property and Real Estate companies were listed on the Indonesian stock exchange (idx) of the period 2014-2017. Data retrieval as samples in this study using a purposive sampling. Total company which provided the samples are 31 companies sectors of Property and Real Estate. The data of the secondary data obtained from the financial reports 31 sectors of the Property and Real Estate were listed on the Indonesian stock exchange (BEI) in 2014-2017. A method of data analysis in this study using multiple linear regression and classic assumption test includes testing of descriptive statistics test, normality test, multicollonierity test, autocorrelation test and heteroskedastisitas test. Hypotesis testing is carried out using statistical test t. The result of this research showed that there are net profit margin affect on profit growth (p-value 0,032˂0,05), while debt to equity ratio not effect on profit growth (p-value 0,563˃0,05), and total asset turnover not effect on profit growth (p-value 0,139˃0,05)Keywords:Profit growth; Debt to equity ratio; Total asset aurnover, Net profit margin. AbstrakPenelitian ini bertujuan untuk menganalisis pengaruh Debt to Equity Ratio, Total Asset Turnover dan Net Profit Margin terhadap Pertumbuhan Laba pada perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2017. Metode penelitian yang digunakan adalah metode kuantitatif. Populasi dalam penelitian ini adalah seluruh perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2017. Pengambilan data sebagai sampel dalam penelitian ini menggunakan purposive sampling. Total perusahaan yang dijadikan sampel adalah 31 perusahaan sektor property dan real estate. Data yang diperoleh dari data sekunder laporan keuangan 31 perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2014 sampai dengan 2017. Metode analisis data dalam penelitian ini menggunakan regresi linear berganda dan uji asumsi klasik meliputi uji statistik deskriptif, uji normalitas, uji multikolonieritas, uji autokorelasi dan uji heteroskedastisitas. Pengujian hipotesis dilakukan dengan menggunakan uji statistik t. Hasil penelitian ini menunjukkan bahwa net profit margin berpengaruh terhadap pertumbuhan laba (p-value 0,032˂0,05), sedangkan debt to equity ratio tidak berpengaruh terhadap pertumbuhan laba (p-value 0,563˃0,05) dan total asset turnover tidak berpengaruh terhadap pertumbuhan laba (p-value 0,139˃0,05).Kata kunci:Pertumbuhan laba, Debt to equity ratio, Total asset turnover, Net profit margin.

Faktor-Faktor Yang Mempengaruhi Audit Judgment: Studi Empiris Big Four Di Jakarta

Riantono, Ignatius Edward

Jurnal Kajian Akuntansi Vol 2, No 2 (2018): DESEMBER 2018
Publisher : Universitas Swadaya Gunung Jati

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Abstract

AbstractThis study aims to examine the effect of the complexity of audit assignments, audit work experience, perceptions of auditor professional ethics, audit skills, and gender differences in audit judgment both partially and simultaneously. The data used in this study is the primary data. Data obtained through a questionnaire that was answered in full by respondents from KAP The Big Four in Jakarta in 2015. The sampling method used was purposive sampling. The research method used is regression analysis multiple linear processed with SPSS 20.0 for windows with level of significance of 5%. The results of this study indicate that partially there are 3 variables that can influence audit judgment namely audit work experience, perceptions of auditor professional ethics, and gender differences as well as simultaneously complexity of audit assignments, audit work experience, perception of professional ethics auditors, audit skills, and gender differences, can influence audits judgment.Keywords: Experience; Perceptions of professional ethics; Skills; Gender difference; Judgment AbstrakPenelitian ini bertujuan untuk menguji pengaruh kompleksitas penugasan audit, pengalaman kerja audit, persepsi etika profesional auditor, kemahiran audit, dan perbedaan gender terhadap audit judgment baik secara parsial maupun simultan. Data yang digunakan dalam penelitian ini adalah data primer. Data diperoleh melalui kuesioner yang dijawab lengkap oleh responden dari KAP The Big Four di Jakarta pada tahun 2015. Metode pengambilan sampel yang digunakan adalah purposive sampling. Metode penelitian yang digunakan adalah analisis regresi linear berganda yang diolah dengan SPSS 20.0 for windows dengan level of significance 5%. Hasil penelitian ini menunjukkan bahwa secara parsial terdapat 3 variabel yang dapat mempengaruhi audit judgment yaitu pengalaman kerja audit, persepsi etika profesional auditor, dan perbedaan gender serta secara simultan kompleksitas penugasan audit, pengalaman kerja audit, persepsi etika professional auditor, kemahiran audit, dan perbedaan gender, dapat mempengaruhi audit judgment.Kata kunci: Pengalaman kerja; Persepsi etika profesional; Kemahiran; Perbedaan gender; Audit judgment

Pengaruh Inflasi, Wajib Pajak Dan Surat Paksa Terhadap Penerimaan Kpp Pratama Cirebon

Dewi, Novi Purnama, Mahadianto, Mohammad Yudi, Mardi, Mardi

Jurnal Kajian Akuntansi Vol 2, No 2 (2018): DESEMBER 2018
Publisher : Universitas Swadaya Gunung Jati

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Abstract

AbstractThis research was conducted on the KPP Pratama Cirebon in the period 2014-2016. This research aims to test the influence of the inflation rate, the number of registered taxpayers and publishing letters against the forced acceptance of the income tax. The research method used is the method of descriptive with the quantitative approach. The sample used as many as 35 of the data selected by the method of saturated samples.  The statistical test used was multiple linear regression analysis, classical assumptions, test hypotheses and coefficients of determination. The research used SPSS statistics version 23 for windows. The results of this research show the inflation rate, the number of registered taxpayers and publishing the letter had no effect against the forced acceptance of the income tax.Keywords:  Inflation; Forced publication; Receipt of income tax. AbstrakPenelitian  inu  dilakukan  pada  KPP  Pratama  Cirebon  pada  periode  2014-2016. Penelitian  ini bertujuan untuk menguji pengaruh tingkat inflasi, jumlah wajib pajak terdaftar dan penerbitan surat paksa terhadap penerimaan pajak penghasilan. Metode yang digunakan adalah metode deskriptif dengan pendekatan kuantitatif. Sampel yang diguanakan sebanyak 35 data yag dipilih dengan metode sampel jenuh. Pengujian statistik yang digunakan adalah analisis regresi linear berganda, uji asumsi klasik, uji hipotesis dan koefisien determinasi. Penelitian ini menggunakan bantuan program SPSS versi statistics 23 for windows. Hasil penelitian ini menunjukkan tingkat inflasi, jumlah wajib pajak terdaftar dan penerbitan surat paksa tidak berpengaruh terhadap penerimaan pajak penghasilan. katakunci : Inflasi.; Penerbitan surat paksa; Penerimaan Pajak Penghasilan.

Kinerja Perusahaan Dan Struktur Kepemilikan: Dampak Terhadap Pengungkapan Lingkungan

mashuri, ayunita, ermaya, husnah nur laela

Jurnal Kajian Akuntansi Vol 2, No 2 (2018): DESEMBER 2018
Publisher : Universitas Swadaya Gunung Jati

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Abstract

AbstractThis study aims to determine the effect of financial performance, environmental performance and institutional ownership on disclosure of environmental information that is controlled by leverage. The independent variable in this study is a financial performance by measuring the company's ability to generate profits based on certain share capital, environmental performance as measured by PROPER, and institutional ownership as measured by the percentage of institutional ownership in a company. The disclosure of environmental information as the dependent variable is measured by GRI4 and the controlling variable is leverage measured by comparing the total amount of debt with total equity. The population in this study are all non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017. Sampling in this study uses purposive sampling and the total sample obtained per year is 15 companies. The results of this study indicate that financial performance has an insignificant influence on the disclosure of environmental information while environmental performance and institutional ownership have a significant influence on the disclosure of environmental information.Keywords: Disclosure of environmental information; Financial performance;, Environmental performance; institutional ownership; Leverage AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh kinerja keuangan, kinerja lingkungan dan kepemilikan institusional terhadap pengungkapan informasi lingkungan yang dikendalikan oleh leverage.Variabel independen dalam penelitian ini adalah kinerja keuangan dengan mengukur kemampuan perusahaan untuk menghasilkan laba berdasarkan modal saham tertentu, kinerja lingkungan yang diukur dengan PROPER, dan kepemilikan institusional yang diukur dengan persentase kepemilikan institusional dalam suatu perusahaan. Pengungkapan informasi lingkungan sebagai variabel dependen diukur dengan GRI4 dan variabel pengendali adalah leverage yang diukur dengan membandingkan jumlah total utang dengan total ekuitas. Populasi dalam penelitian ini adalah semua perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2014-2017. Pengambilan sampel dalam penelitian ini menggunakan purposive sampling dan total sampel yang diperoleh per tahun adalah 15 perusahaan. Hasil penelitian ini menunjukkan bahwa kinerja keuangan memiliki pengaruh yang tidak signifikan terhadap pengungkapan informasi lingkungan sementara kinerja lingkungan dan kepemilikan institusional memiliki pengaruh yang signifikan terhadap pengungkapan informasi lingkungan.Kata kunci: Pengungkapan informasi lingkungan; Kinerja keuangan; Kinerja lingkungan; Kepemilikan institusional; Leverage

Implementasi Sistem Keuangan Desa dan Kualitas Laporan Keuangan Pemerintah Desa di Kabupaten Kuningan

Puspasari, Oktaviani Rita, Purnama, Dendi

Jurnal Kajian Akuntansi Vol 2, No 2 (2018): DESEMBER 2018
Publisher : Universitas Swadaya Gunung Jati

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Abstract

AbstractThis study aims to determine the effect of the implementation of drop financial system (siskeudes) towards the quality of dorp financial statements, while there is competency of human resources variables, data quality, top management support, system quality, and information technology utilization as moderating variables. The population in this study were 361 villages in Kuningan area, while 190 villages being as a sample which drawn by using purposive sampling method and slovin formula used on determining sample size. The data analysis technique in this study used moderation regression analysis. The  results show that the competence of human resources (HR) and utilization of information technology strengthen the influence of drop financial system implementation towards the quality of financial reports, while the data quality variable, top management support, and system quality did not strengthen the influence of drop financial systems implementation towards the quality of drop financial statement .Keywords: Siskeudes implementation; Financial statement quality. AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh implementasi sistem keuangan desa (siskeudes) terhadap kualitas laporan keuangan pemerintah desa, dimana terdapat variabel kompetensi SDM, kualitas data, dukungan manajemen puncak, kualitas sistem dan pemanfaatan teknologi informasi sebagai variabel pemoderasi.  Populasi dalam penelitian ini adalah seluruh desa yang berada diwilayah kabupaten kuningan sebanyak 361 desa,  sedangkan sampel yang diambil sebanyak 190 desa yang penarikannya dilakukan dengan metode purposive sampling, serta menggunakan rumus slovin dalam menentukan ukuran sampel.  Teknik analisis data dalam penelitian ini menggunakan analisis regresi moderasi. Hasil pengujian menunjukkan bahwa kompetensi sumber daya manusia (SDM) dan pemanfaataan teknologi informasi memperkuat pengaruh implementasi sistem keuangan desa terhadap kualitas laporan keuangan, sedangkan variabel kualitas data, dukungan manajemen puncak dan kualitas sistem tidak memperkuat pengaruh implementasi sistem keuangan desa terhadap kualitas laporan keuangan pemerintah desa.Kata  Kunci: Implementasi  siskeudes,  Kualitas laporan  keuangan. 

Penerapan Penyusunan Laporan Keuangan Yayasan Berdasarkan PSAK 45

Anand, Dev

Jurnal Kajian Akuntansi Vol 2, No 2 (2018): DESEMBER 2018
Publisher : Universitas Swadaya Gunung Jati

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Abstract

AbstractNonprofit organizations in Indonesia today have not prioritized financial management systems in accordance with applicable standards, but still tend to emphasize the quality of program priorities. Whereas the financial statements which are the result of the financial management system are the tools of accountability for the management of resources managed by management, and are used as a means of controlling and evaluating managerial and organizational performance. The purpose of this study is to apply financial accounting standards for non-profit organizations in Indonesia based on Statement of Financial Accounting Standards (PSAK) No. 45. This research uses descriptive - qualitative method, which is a method that is carried out by collecting data, and analyzing data to get a clear picture of the problems or phenomenon. The data collection techniques in this study are field surveys, unstructured interviews and literature studies. This study provides solutions, recommendations and directions for the preparation of the Financial Report of the Hajjah Roestilah Foundation, so this study will create a new shape of Hajjah Roestilah’s Financial Statements that are in accordance with the provisions stipulated in the Statement of Financial Accounting Standards (PSAK) No. 45. The expected final result of this study is a new financial statements that can be used as an accurate source of information for decision makers.Keywords: Non-profit organization, PSAK No. 45, financial statements, accountability AbstrakOrganisasi nirlaba di Indonesia dewasa ini belum memprioritaskan sistem pengelolaan keuangan sesuai dengan standar yang berlaku,namun masih mengedepankan terhadap prioritas keunggulan program yang dijalankan. Padahal laporan keuangan yang merupakan hasil dari sistem pengelolaan keuangan merupakan alat pertanggungjawaban atas pengelolaan sumber daya yang dikelola oleh manajemen, dan digunakan sebagai alat pengendali serta sebagai alat evaluasi kinerja manajerial dan organisasi. Tujuan dari penelitian ini adalah untukmenerapkan standar akuntansi keuangan yang berlaku pada organisasi nirlaba sejalan dengan PSAK No. 45. Penelitian menggunakan metode deskriptif–kualitatif yaitu metode yang dilakukan dengan cara mengumpulkan data-data, serta menganalisa data yang nantinya akan memperoleh kejelasan mengenai permasalah yang diteliti. Tehnik pengumpulan data dalam penelitian ini menggunakan survei lapangan,wawancara tidak tersruktur dan studi kepustakaan. Penelitian ini memberikan solusi, rekomendasi serta arahan terhadap  penyusunan Laporan Keuangan Yayasan Hajjah Roestilah, agar Laporan Keuangan tersebut sesuai dengan ketentuan yang tertuang di PSAK No. 45, sehingga Laporan keuangan tersebut dapat digunakan sebagai sumber informasi yang akurat bagi para pengambil keputusan.Kata kunci: Organisasi nirlaba, PSAK No. 45, laporan keuangan, pertanggungjawaban

Pengaruh Return on Equity, Net Profit Margin dan Ukuran Perusahaan Terhadap underpricing

Mayasari, Triya, ., Yusuf, Yulianto, Agung

Jurnal Kajian Akuntansi Vol 2, No 1 (2018): JUNI 2018
Publisher : Universitas Swadaya Gunung Jati

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Abstract

Abstract One of the ways the company to develop its business, namely by means of expansion by making an Initial Public Offering (IPO). Interesting phenomenon at the time the company did an Initial Public Offering is the phenomenon of Underpricing. The phenomenon of underpricing is a phenomenon where the stock price is offered at the primary market is lower compared to the price of the stock when it was trading in the secondary market. The purpose of this study was to analyze the influence of Return On Equity (ROE), the Net Profit Margin (NPM) and the size of the company (Firm Size) of underpricing. The population in this research is the company that did the Initial Public Offering (IPO) in BEI 2013-2016 year. The selection of the sample in this study using a purposive sampling method and retrieved 54 samples of 82 companies who are doing an initial public offering in BEI 2013-2016 year. Methods of data analysis using multiple linear regression. The results of penenlitian showed that the Return On Equity (ROE) and the size of the company (Firm Size) effect on the IPO underpricing companies in Indonesia stock exchange. While the Net Profit Margin (NPM) has no effect on the companyS IPO underpricing on the Indonesia stock exchange.Keywords: Underpricing, Return On Equity, Net Profit Margin, Firm size Abstrak Salah satu cara perusahaan untuk mengembangkan usahanya yaitu dengan cara ekspansi dengan melakukan Initial Public Offering (IPO). Fenomena menarik pada saat perusahaan melakukan Initial Public Offering adalah fenomena Underpricing. Fenomena underpricing merupakan fenomena dimana harga saham yang ditawarkan pada pasar perdana lebih rendah dibandingkan dengan harga saham ketika diperdagangkan di pasar sekunder. Tujuan penelitian ini adalah menganalisis pengaruh Return On Equity (ROE), Net Profit Margin (NPM) dan Ukuran Perusahaan (Firm Size) terhadapunderpricing. Populasi dalam penelitian ini adalah perusahaan yang melakukanInitial Public Offering (IPO) di BEI tahun 2013-2016. Pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling dan diperoleh 54 sampel perusahaan dari 82 perusahaan yang melakukan initial public offeringdi BEI tahun 2013-2016. Metodeanalisis data menggunakan regresi linear berganda. Hasil penenlitian menunjukkan bahwa Return On Equity (ROE) dan Ukuran Perusahaan (Firm Size)berpengaruh terhadap underpricing pada perusahaan yang IPO di Bursa Efek Indonesia. Sedangkan Net Profit Margin (NPM)  tidak berpengaruh underpricing pada perusahaan yang IPO di Bursa Efek Indonesia.Kata kunci: Underpricing, Return On Equity, Net Profit Margin, Ukuran Perusahaan

Efektivitas Pengendalian Internal Atas Transaksi Kas

zandra, rosy aprieza puspita, Sholihah, Zumrotus

Jurnal Kajian Akuntansi Vol 2, No 1 (2018): JUNI 2018
Publisher : Universitas Swadaya Gunung Jati

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Abstract

Banking activities need an assessment of the level of profitability is conducive so that the business to be achieved can be maximized. To maximize the rate of return of such profits, the control and supervision of stricter controls of cash control that occur in the operation. This study intends to observe, and understand the description of the internal control system of cash transactions that occur within the object of research environment. The object chosen in this study is the Sharia Rural Bank (BPRS) Bhakti Sumekar Sumenep. Descriptive research is used in this research, with informants taken based on purposive sampling technique. Based on the results of research, it is known that the internal cash control is quite effective that can be seen from the level of compliance and vigilance of the bank in maintaining its wealth. However, the actual implementation that has occurred is still not in accordance with the standart operating procedure that has been used.