Evaluation of The Income Cycle Internal Control System to Minimize The Risk of Fraud Occurring at Sidoarjo Antartika High School

Abstract

The research entitled "Evaluation of the Revenue Cycle Internal Control System to Minimize the Risk of Fraud at Sidoarjo Antarctic High School" aims to analyze internal control in the revenue cycle to minimize the occurrence of fraud in the educational sphere, especially Sidoarjo Antartika High School, using qualitative descriptive methods. The data used by researchers is secondary data, while for data collection techniques, researchers use observation, interview techniques and documentation techniques. For analysis, researchers used qualitative descriptive methods. The results of this research are that the internal control system for the enrollment cycle at Sidoarjo Antartika High School, especially for admitting new students in 2020, has been running quite effectively. Because in its implementation, the management at Sidoarjo Antarctic High School has carried out according to the procedures set by the foundation.