ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PENERIMAAN DAN PENGELUARAN KAS PADA MASJID JAMI’ AN-NUR JAKARTA SELATAN

RAHMA DYAH PRAMESWARI, . (2024) ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PENERIMAAN DAN PENGELUARAN KAS PADA MASJID JAMI’ AN-NUR JAKARTA SELATAN. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menganalisis sistem pengendalian internal atas penerimaan dan pengeluaran kas yang saat ini diterapkan pada Masjid Jami’ An-Nur Jakarta Selatan bila ditinjau dari Kerangka Kerja Pengendalian Internal Committee of Sponsoring Organizations (COSO). Selain itu, penelitian ini juga bertujuan untuk merancang sistem pengendalian internal berbasis Kerangka Kerja Pengendalian Internal Committee of Sponsoring Organizations (COSO) atas penerimaan dan pengeluaran kas pada Masjid Jami’ An-Nur Jakarta Selatan. Penelitian ini merupakan jenis penelitian deskriptif kualitatif. Teknik pengumpulan data yang digunakan adalah wawancara, observasi, dan dokumentasi. Hasil penelitian ini menunjukkan bahwa sistem pengendalian internal atas penerimaan dan pengeluaran kas yang diterapkan pada Masjid Jami’ An-Nur belum sepenuhnya memenuhi kriteria Kerangka Kerja Pengendalian Internal COSO. Dari lima komponen yang ada pada Kerangka Kerja Pengendalian Internal COSO, komponen informasi dan komunikasi telah diterapkan sesuai kriteria. Sementara itu, komponen lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, dan pemantauan belum diterapkan sesuai kriteria. Berdasarkan hasil temuan ini, penelitian ini kemudian merancang sistem pengendalian internal berbasis Kerangka Kerja COSO atas penerimaan dan pengeluaran kas pada Masjid Jami’ An-Nur Jakarta Selatan dalam bentuk buku panduan. Buku ini diharapkan dapat menjadi acuan bagi Masjid Jami’ An-Nur Jakarta Selatan dalam mengelola penerimaan dan pengeluaran kas-nya menjadi lebih transparan dan akuntabel. Kata Kunci: Committee of Sponsoring Organizations (COSO), Masjid, Penerimaan Kas, Pengeluaran Kas, Sistem Pengendalian Internal ***** This research aims to analyze the internal control system of cash receipts and disbursements currently implemented at the Jami' An-Nur Mosque, South Jakarta when viewed from the Committee of Sponsoring Organizations (COSO) Internal Control Framework. In addition, this research also aims to design an internal control system based on the Committee of Sponsoring Organizations (COSO) Internal Control Framework for cash receipts and disbursements at the Jami' An-Nur Mosque, South Jakarta. This research is a type of qualitative descriptive research. The data collection techniques used were interviews, observation, and documentation. The results of this research indicate that the internal control system for cash receipts and disbursements implemented at the Jami' An-Nur Mosque does not fully meet the criteria of the COSO Internal Control Framework. Of the five components in the COSO Internal Control Framework, the information and communication components have been implemented according to the criteria. However, the components of the control environment, risk assessment, control activities, and monitoring have not been implemented according to the criteria. Based on these findings, this research then designed an internal control system based on the COSO Framework for cash receipts and disbursements at the Jami' An-Nur Mosque, South Jakarta in the form of a guidebook. This book is expected to be a reference for the Jami' An-Nur Mosque, South Jakarta, in managing its cash receipts and disbursements to be more transparent and accountable. Keywords: Committee of Sponsoring Organizations (COSO), Cash Receipts, Cash Disbursements, Internal Control System, Mosque

Item Type:	Thesis (Sarjana)
Additional Information:	1). Hafifah Nasution, S.E., M.S.Ak. ; 2). Dr. Marsellisa Nindito, S.E., M.Sc., Ak., CA.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Ilmu Sosial > Keuangan
Divisions:	FE > D IV Akuntansi Sektor Publik
Depositing User:	Rahma Dyah Prameswari .
Date Deposited:	13 Mar 2025 03:45
Last Modified:	13 Mar 2025 03:45
URI:	http://repository.unj.ac.id/id/eprint/55582

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