ANALISIS PENGENDALIAN INTERNAL KAS BERBASIS KERANGKA COSO PADA BUMDES KALIMAS

SITI RIZKI KHAERUNNISA, . (2026) ANALISIS PENGENDALIAN INTERNAL KAS BERBASIS KERANGKA COSO PADA BUMDES KALIMAS. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menganalisis pelaksanaan pengendalian internal kas pada BUMDes Kalimas ditinjau dari komponen lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, informasi dan komunikasi, serta pemantauan berdasarkan kerangka COSO. Penelitian dilaksanakan di BUMDes Kalimas, Kabupaten Tegal, Jawa Tengah. Penelitian ini menggunakan pendekatan kualitatif dengan desain studi kasus. Data diperoleh melalui wawancara dan dokumentasi, kemudian dianalisis menggunakan analisis tematik. Hasil penelitian menunjukkan bahwa pelaksanaan pengendalian internal kas pada BUMDes Kalimas telah didukung oleh penerapan SOP, pembagian tugas, otorisasi transaksi, penyampaian informasi keuangan, serta evaluasi dan pengawasan rutin. Namun, pelaksanaan pengendalian internal masih menghadapi beberapa keterbatasan, seperti pencatatan keuangan yang masih dilakukan secara manual, kompetensi pengurus yang belum memadai, serta penilaian risiko yang belum dilakukan secara sistematis dan terdokumentasi. Penelitian ini merekomendasikan peningkatan kompetensi pengurus, perbaikan sistem pencatatan keuangan, dan pengelolaan risiko yang lebih terstruktur guna mendukung efektivitas pengendalian internal kas pada BUMDes Kalimas. Kata kunci: pengendalian internal, pengelolaan kas, COSO, BUMDes, tata kelola BUMDes. ***** This study aims to analyze the implementation of internal cash controls at BUMDes Kalimas in terms of the control environment, risk assessment, control activities, information and communication, and monitoring, based on the COSO framework. The study was conducted at BUMDes Kalimas, Tegal Regency, Central Java. This study employs a qualitative approach using a case study design. Data were collected through interviews and documentation, then analyzed using thematic analysis. The results indicate that the implementation of internal cash controls at BUMDes Kalimas has been supported by the application of standard operating procedures (SOPs), task delegation, transaction authorization, the dissemination of financial information, as well as routine evaluation and oversight. However, the implementation of internal controls still faces several limitations, such as financial record-keeping that is still done manually, inadequate competence of management, and risk assessments that have not been conducted systematically and documented. This study recommends improving the competence of management, enhancing the financial record-keeping system, and implementing more structured risk management to support the effectiveness of internal cash controls at BUMDes Kalimas. Keywords: internal control, cash management, COSO, BUMDes, BUMDes governance.*

Item Type:	Thesis (Sarjana)
Additional Information:	1). Dr. Ayatulloh Michael Musyaffi, M.Ak. ; 2). Petrolis Nusa Perdana, SE., M.Acc.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > D IV Akuntansi Sektor Publik
Depositing User:	Siti Rizki Khaerunnisa .
Date Deposited:	08 Jul 2026 06:17
Last Modified:	08 Jul 2026 06:17
URI:	http://repository.unj.ac.id/id/eprint/66535

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