ANALISIS PENGENDALIAN INTERNAL ATAS PENGELUARAN KAS PADA SMKS X DEPOK

ZIDANO TRI RIVALVO, . (2026) ANALISIS PENGENDALIAN INTERNAL ATAS PENGELUARAN KAS PADA SMKS X DEPOK. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini untuk menganalisa Pengendalian Internal atas Pengeluaran Kas pada SMKS X Depok. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan metode studi kasus. Hasil penelitian didapati bahwa Penerapan pengendalian internal atas pengeluaran kas berdasarkan kerangka kerja COSO: (a) Lingkungan Pengendalian Telah berjalan cukup baik melalui pengawasan berlapis, namun belum memiliki kode etik tertulis dan pedoman perilaku pegawai, (b) Penilaian Risiko Sudah dilakukan secara informal melalui evaluasi rutin, tetapi belum ada sistem identifikasi risiko yang terdokumentasi secara jelas, (c) Aktivitas Pengendalian telah berjalan cukup efektif melalui sistem otorisasi berjenjang. (d) Informasi dan Komunikasi Komunikasi internal sudah terbuka dan efektif dan (e) Pemantauan Pemeriksaan kas telah dilakukan secara rutin, namun sekolah belum memiliki audit internal yang terstruktur dan tertulis. ***** This study aims to analyze Internal Control Over Cash Disbursements at SMKS X Depok. This study uses a qualitative descriptive approach with a case study method. The results of the study found that the implementation of internal control over cash disbursements based on the COSO framework: (a) The Control Environment Has been running quite well through layered supervision, but does not yet have a written code of ethics and employee behavioral guidelines. (b) Risk Assessment Has been carried out informally through routine evaluations, but there is no clearly documented identification system, (c) Control Activities have been implemented and function quite effectively through a tiered authorization system. (d) Information and Communication internal communication is open and operates effectively, and (e) Monitoring Cash audits have been carried out routinely, but the school does not yet have a structured and written internal audit.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Dr. Choirul Anwar, SE., MBA., MAFIS., MCIS., Ak., CA., CPA., CSRS., CSRA. ; 2). Dr. Muhammad Yusuf, SE., M.M.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > D IV Akuntansi Sektor Publik
Depositing User:	Zidano Tri Rivalvo .
Date Deposited:	05 Feb 2026 08:23
Last Modified:	05 Feb 2026 08:23
URI:	http://repository.unj.ac.id/id/eprint/64893

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