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All Journal Jurnal Akuntansi, Perpajakan dan Auditing
Siti Rizki Khaerunnisa
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Economics, Econometrics & Finance Education Other

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Analisis Pengendalian Internal Kas Berbasis Kerangka COSO pada BUMDes Kalimas Siti Rizki Khaerunnisa; Ayatulloh Michael Musyaffi; Petrolis Nusa Perdana
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 1 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0701.01

Abstract

This study aims to analyze internal cash control at BUMDes Kalimas based on the COSO framework. The study focuses on five components of internal control: control environment, risk assessment, control activities, information and communication, and monitoring activities. This research used a qualitative case study approach. Data were collected through interviews and documentation involving the Head of BUMDes, Treasurer, Supervisor, Village Head, and Village Treasurer selected using purposive sampling. The data were analyzed using thematic analysis. The results show that internal cash control at BUMDes Kalimas has generally been implemented adequately through SOPs, authorization procedures, reconciliation, reporting, and monitoring activities. However, risk assessment has not been conducted systematically, and financial recording is still performed manually, creating potential recording errors   Keywords: BUMDes, cash management, COSO, internal control, BUMDes governance.
Co-Authors Musyaffi, Ayatulloh Michael Petrolis Nusa Perdana, Petrolis Nusa