The research results obtained by the author using the calculation results of the questionnaires amounted 59,83% who indicate that internal control of cash good enough and for the effectiveness of the cash management of 60% which means that it is effective. And from the results of correlation of Rank Spearman between internal control of cash management cash with 0,647 which means have a strong relationship. The determination coefficient and the results that influence internal control of cash towards the effectiveness of the management of cash amounting to 97.8% and the rest is influenced by other factors not examined by the author.
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