Perancangan Pengendalian Internal Penerimaan dan Pengeluaran Kas Berbasis COSO Integrated Framework Pada RA Qurani Islamic Centre Wasilah Subuh Jakarta

RISMA APRIYANI, . (2026) Perancangan Pengendalian Internal Penerimaan dan Pengeluaran Kas Berbasis COSO Integrated Framework Pada RA Qurani Islamic Centre Wasilah Subuh Jakarta. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Pengendalian internal merupakan elemen penting dalam menjamin akuntabilitas dan transparansi pengelolaan keuangan, khususnya pada lembaga pendidikan berbasis yayasan. Kas sebagai aset yang paling likuid memiliki risiko tinggi terhadap penyalahgunaan apabila tidak didukung sistem pengendalian yang memadai. Penelitian ini bertujuan menganalisis pengendalian internal penerimaan dan pengeluaran kas di RA Qurani Islamic Centre Wasilah Subuh Jakarta serta merancang sistem pengendalian berbasis COSO Integrated Framework. Penelitian menggunakan metode kualitatif deskriptif dengan teknik pengumpulan data melalui observasi, wawancara, dan analisis dokumen. Perancangan sistem dilakukan menggunakan metode SDLC model Waterfall pada tahap perencanaan, analisis, dan perancangan. Hasil penelitian menunjukkan bahwa pengendalian internal belum berjalan efektif, terutama pada aspek lingkungan pengendalian, aktivitas pengendalian, dan pemantauan. Kelemahan terlihat pada pemisahan tugas, ketiadaan SOP tertulis, serta dokumen pendukung yang belum terstandarisasi. Penelitian ini menghasilkan rancangan pengendalian internal berbasis COSO yang diharapkan dapat meningkatkan efektivitas, akuntabilitas, dan transparansi pengelolaan kas. ***** Internal control is an important element in ensuring accountability and transparency in financial management, especially in foundation-based educational institutions. Cash, as the most liquid asset, carries a high risk of misuse if it is not supported by an adequate control system. This study aims to analyse internal control of cash receipts and expenditures at RA Qurani Islamic Centre Wasilah Subuh Jakarta and to design a control system based on the COSO Integrated Framework. The research uses a descriptive qualitative method with data collection techniques through observation, interviews, and document analysis. The system design was carried out using the Waterfall SDLC model method in the planning, analysis, and design stages. The results show that internal control is not yet effective, especially in terms of the control environment, control activities, and monitoring. Weaknesses were observed in the separation of duties, the absence of written SOPs, and the lack of standardised supporting documents. This study produced a COSO-based internal control design that is expected to improve the effectiveness, accountability, and transparency of cash management.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Hafifah Nasution, S.E., M.S.Ak.; 2). Dr. Marsellisa Nindito, S.E., M.Sc, Ak., CA, ASEAN CPA.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > D IV Akuntansi Sektor Publik
Depositing User:	Users 32878 not found.
Date Deposited:	03 Feb 2026 02:56
Last Modified:	03 Feb 2026 02:56
URI:	http://repository.unj.ac.id/id/eprint/64590

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