ANALISIS PENGENDALIAN INTERNAL ATAS PENGELOLAAN KAS BERDASARKAN KERANGKA COSO PADA YAYASAN AURIGA NUSANTARA

FANISYA ADESTI YEZA, . (2026) ANALISIS PENGENDALIAN INTERNAL ATAS PENGELOLAAN KAS BERDASARKAN KERANGKA COSO PADA YAYASAN AURIGA NUSANTARA. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Pengelolaan kas merupakan aktivitas yang memiliki risiko tinggi sehingga memerlukan pengendalian internal yang memadai untuk menjamin akuntabilitas dan keandalan pengelolaan keuangan organisasi. Penelitian ini bertujuan menganalisis penerapan pengendalian internal atas penerimaan dan pengeluaran kas berdasarkan kerangka COSO 2013 pada Yayasan Auriga Nusantara serta merumuskan upaya penguatan pengendalian internal berdasarkan hasil analisis tersebut. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus. Data diperoleh melalui wawancara semi-terstruktur, observasi, dan studi dokumentasi terhadap empat informan yang terlibat langsung dalam pengelolaan kas. Keabsahan data diuji melalui triangulasi sumber, triangulasi teknik, dan member checking, sedangkan analisis data dilakukan melalui kondensasi data, penyajian data, serta penarikan dan verifikasi kesimpulan. Hasil penelitian menunjukkan bahwa pengendalian internal atas penerimaan dan pengeluaran kas pada Yayasan Auriga Nusantara telah menerapkan lima komponen COSO 2013. Lingkungan pengendalian, aktivitas pengendalian, serta informasi dan komunikasi telah mendukung pengelolaan kas melalui pedoman tertulis, pemisahan fungsi, otorisasi berjenjang, pemanfaatan sistem informasi, dan mekanisme pertanggungjawaban. Namun, komponen penilaian risiko dan pemantauan masih memerlukan penguatan karena identifikasi dan dokumentasi risiko belum dilakukan secara formal, penilaian risiko kecurangan belum terdokumentasi, serta evaluasi pengendalian internal dan tindak lanjut atas kelemahan pengendalian belum dilakukan secara terstruktur. Berdasarkan temuan tersebut, penelitian ini menghasilkan Cross-Functional Flowchart, Dokumen Analisis Mitigasi Risiko, dan Form Evaluasi Pengendalian Internal sebagai usulan penguatan pengendalian internal. Penelitian ini terbatas pada analisis penerimaan dan pengeluaran kas sehingga aspek pengendalian internal terkait penggunaan sistem informasi belum dikaji secara mendalam. Penelitian selanjutnya dapat mengkaji aspek tersebut serta mengevaluasi implementasi rekomendasi yang dihasilkan. ***** Cash management is a high-risk activity that requires adequate internal control to ensure accountability and reliability in organizational financial management. This study aims to analyze the implementation of internal control over cash receipts and cash disbursements at Yayasan Auriga Nusantara based on the COSO 2013 framework and to formulate recommendations for strengthening internal control. A qualitative approach with a case study method was employed. Data were collected through semi-structured interviews, observation, and document analysis involving four informants directly engaged in cash management activities. Data trustworthiness was established through source triangulation, technique triangulation, and member checking, while data were analyzed through data condensation, data display, and conclusion drawing and verification. The findings indicate that internal control over cash receipts and cash disbursements at Yayasan Auriga Nusantara has implemented the five components of the COSO 2013 framework. The Control Environment, Control Activities, and Information and Communication components support cash management through written procedures, segregation of duties, hierarchical authorization, information systems, and accountability mechanisms. However, the Risk Assessment and Monitoring components still require improvement because risk identification and documentation have not been conducted formally, fraud risk assessments have not been documented, and periodic evaluations and follow-up actions on identified control weaknesses have not been carried out systematically. Based on these findings, this study proposes a Cross-Functional Flowchart, a Risk Mitigation Analysis Document, and an Internal Control Evaluation Form to strengthen internal control. This study is limited to the analysis of cash receipts and cash disbursements and does not comprehensively examine internal controls related to information systems. Future studies may explore this aspect in greater depth and evaluate the implementation of the proposed recommendations.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Prof. Dr. I Gusti Ketut Agung Ulupui, S.E., M.Si., Ak., CA; 2). Gentiga Muhammad Zairin, S.E., M.Ak., CA, CPSAK.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > D IV Akuntansi Sektor Publik
Depositing User:	Fanisya Adesti Yeza .
Date Deposited:	21 Aug 2026 08:44
Last Modified:	21 Aug 2026 08:44
URI:	http://repository.unj.ac.id/id/eprint/72783

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