ANALISIS PENGENDALIAN INTERNAL PENERIMAAN DAN PENGELUARAN KAS BERDASARKAN KERANGKA COSO PADA MASJID RAYA AL-A'ZHOM

ANANDA WAHYUNINGTYAS, . (2026) ANALISIS PENGENDALIAN INTERNAL PENERIMAAN DAN PENGELUARAN KAS BERDASARKAN KERANGKA COSO PADA MASJID RAYA AL-A'ZHOM. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengendalian internal atas penerimaan dan pengeluaran kas pada Masjid Raya Al-A’zhom berdasarkan Kerangka Kerja Pengendalian Internal Committee of Sponsoring Organizations of the Treadway Commission (COSO), mengidentifikasi kendala, serta merumuskan rekomendasi perbaikan. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif dan desain studi kasus. Data diperoleh melalui wawancara, observasi, dan dokumentasi, kemudian dianalisis berdasarkan lima komponen dan tujuh belas prinsip COSO. Hasil penelitian menunjukkan bahwa pengendalian internal telah berjalan dan didukung oleh SOP Keuangan yang mengatur prosedur penerimaan, penyimpanan, pengeluaran, pencatatan, pelaporan, dan pemeriksaan kas. Pengendalian juga diterapkan melalui pembagian tugas, otorisasi pengeluaran, penghitungan kas bersama, penggunaan bukti transaksi dan Buku Kas Umum (BKU), serta komunikasi dan pemantauan. Namun, penerapannya belum sepenuhnya optimal karena masih terdapat keterbatasan berupa belum adanya kode etik dan sanksi formal, dokumentasi risiko yang belum sistematis, sistem informasi keuangan yang belum terintegrasi, dokumentasi transaksi yang belum konsisten, serta belum adanya audit formal dan dokumentasi tindak lanjut evaluasi. Secara praktis, hasil penelitian dapat menjadi bahan evaluasi bagi pengurus dalam memperkuat pengendalian melalui penyusunan kode etik dan dokumen risiko, penegasan pembagian tugas, penyempurnaan administrasi, pengembangan sistem informasi, serta penguatan pemantauan guna meningkatkan efektivitas, transparansi, dan akuntabilitas pengelolaan kas.***** This study aims to analyze internal controls over cash receipts and disbursements at the Al-A’zhom Grand Mosque based on the Committee of Sponsoring Organizations of the Treadway Commission (COSO) Internal Control Framework, identify constraints, and formulate recommendations for improvement. This study employs a qualitative method with a descriptive approach and a case study design. Data were collected through interviews, observations, and documentation, and then analyzed based on the five components and seventeen principles of COSO. The results indicate that internal controls are in place and supported by Financial Standard Operating Procedures (SOPs) that govern the procedures for cash receipts, storage, disbursements, recording, reporting, and auditing. Controls are also implemented through the segregation of duties, expenditure authorization, joint cash counting, the use of transaction evidence and the General Cash Book (BKU), as well as communication and monitoring. However, its implementation is not yet fully optimal due to several limitations, including the absence of a code of ethics and formal sanctions, unsystematic risk documentation, a non-integrated financial information system, inconsistent transaction documentation, and the lack of formal audits and documentation of follow-up actions from evaluations. In practical terms, the research findings can serve as a basis for management to strengthen controls by developing a code of ethics and risk management documents, clarifying the division of duties, streamlining administrative processes, developing information systems, and enhancing monitoring to improve the effectiveness, transparency, and accountability of cash management.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Diah Armeliza, S.E., M.Ak. ; 2). Rochma Sudiati, S.E., M.Ak.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Ilmu Sosial > Keuangan
Divisions:	FE > D IV Akuntansi Sektor Publik
Depositing User:	Ananda Wahyuningtyas .
Date Deposited:	17 Aug 2026 14:04
Last Modified:	17 Aug 2026 14:04
URI:	http://repository.unj.ac.id/id/eprint/71142

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