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Analisis Pengendalian Internal atas Pengelolaan Kas Berdasarkan Kerangka COSO pada Yayasan Auriga Nusantara Fanisya Adesti Yeza; I Gusti Ketut Agung Ulupui; Gentiga Muhammad Zairin
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 3 (2026): September: OPTIMAL: Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i3.12832

Abstract

Effective cash management is essential for ensuring accountability and transparency in nonprofit organizations, particularly those managing multidonor funding with diverse administrative and reporting requirements. This study aims to analyze the implementation of internal control over cash management at Yayasan Auriga Nusantara based on the COSO 2013 Internal Control–Integrated Framework. A qualitative case study approach was employed using semi-structured interviews, observation, and document analysis involving four key informants responsible for cash management. Data were analyzed using the Miles, Huberman, and Saldaña interactive model based on the five components and seventeen principles of the COSO framework. The findings indicate that internal control over cash management has generally been implemented effectively through written financial policies, segregation of duties, authorization procedures, information systems, and accountability mechanisms. Nevertheless, improvements are still required in the areas of risk assessment and monitoring activities, particularly regarding formal risk documentation, fraud risk assessment, periodic evaluation of internal control, and structured follow-up mechanisms. These findings contribute practical recommendations for strengthening internal control practices and provide empirical evidence regarding the application of the COSO 2013 framework within nonprofit organizations managing multidonor funding.
Co-Authors AAGP WIDANAPUTRA Achmad Fauzi ACHMAD FAUZI Adi, Rahadiyan Harris Adisty, Fairuznissa Pelita Aditya Saputra Adler Haymans Manurung Affandy, Muhammad Agung Dharmawan Buchdadi Agung Wahyu Handaru Aji Ahmadi Sasmi Aji Ahmadi Sasmi Akbari, Mochammad Ichlasul Alpi, Chicha Ayu Del Alryan Isra Kusnanto Alryan Isra Kusnanto Aminatud Dawa'a El Badry Annisa Putri, Nadia Antonius Gunawan Dunianto Argie Destri Rahmani Ari Purwanti Ari Purwanti Ariyanto Telaumbanua Ariyoto Karnen, Kresnohadi Armeliza, Diah Ati Sumiati Ati Sumiati ATI SUMIATI, ATI Bahmid, Muhamad Naser Bassae, Ridho Rambu Bhaskoro, Ahmad Panji Candra Widi Sari Choirul Anwar Choirul Anwar Chusnanik Mufidah Clara Fatiha Dewanti Dalimunthe, Sholatia DAMAYANTI, APRILIA Damayanti, Clarissa Aulia Destria Kurnianti Dewa Nyoman Badera Dian Permana, Nugraha Dini Destiara Ekaputri Doda, Arief Alvierri Douglas Douglas Dwi Handarini Dwi Handarini, Dwi Dwi Kismayanti Respati Eka Septariana Puspa Emilia Fitriani, Emilia Erika Takidah Erika Takidah Erika, Novi Etty Gurendrawati Etty Gurendrawati Etty Gurendrawati, Etty Evriansyah, Evriansyah Fadli Rahmansyah Faisal Labib Zulfiqar Fanisya Adesti Yeza Faradifa, Nurul Farhan Fahrezi Gatot Nazir Ahmad Gentiga Muhammad Zairin Gentiga Muhammad Zairin Hamidah . Harya Kuncara Harya Kuncara Haryani, Putri Haryo Prakoso, Wisnu Hera Kahirunnisa Hera Khairunnisa Hera Khairunnisa Hidayat, Rifka Fauzia Hubbansyah, Aulia Keiko I Gusti Ayu Made Asri Dwija Putri I Ketut Sujana I Nyoman Trisna Supradnya Ida Bagus Wira Sanjaya Iffat Fakhriyyah As’ad Ika Febrilia Indah Muliasari Indah Muliasari Indira Julianty Indra Pahala Indra Satya Prasavita Amertha Intan Cahyani Intan Rizki Arinta Putri Isnawati, Maulida Julianty, Indira Kadek Citra Kemala Karnen, Kresnohadi Ariyoto Khairun Nisa Khairunnisa, Hera Lanny Indriani Lianita Dian Rahmawati Lindira Sukma Dewi Machfud Ropi Cahyadi Maharani Putri Salsabila Maharani, Diva Makikama, Rahayu Linsi Sarah Mardi Mardi Mardi Mardi Marsellisa Marsellisa Nindito Marsellisa Nindito, Marsellisa Martini Martini Mokhammad Ridwan Fauzi Mufidah . Mufidah, Chusnanik Muhammad Fakhrul Muttaqien Muhammad Faturachman Muhammad Satrio Wibisono Muhammad Yusuf Muhammad Yusuf Muhammad Yusuf Muhammad Zulfikar Muliasari, Indah Musyaffi, Ayatulloh Michael Mutia, Nafa Farha Nadira, Syifa Nadira Nasution, Hafifah Ni Made Dwi Ratnadi NI MADE DWI RATNADI Ni Putu Desy Darmiari Novia Andhini Nuramalia Hasanah Nuramalia Hasanah Nurmalasari Nurul Amelia Putri Oktariswan, Dony Padilah, Dela Nurul Panindha, An Nissa Petrolis Nusa Perdana, Petrolis Nusa Puji Wahono Purnomo, Radian Rachmadi Puspita, Reni Suwandi Ade Putri Aliffia Putri Pratiwi Putu Ari Ratnadewi Putu Dewi Suryantari YS Putu Gde Mahendra Putra R, Tresno Eka Jaya Rachmadevi, Gita Astika Raisa Dika Febrindayanti Rasul, Dhea Kamila Ratna Anggraini Ratna Anggraini Rd. Tuty Sariwulan Respati, Dwi Kismayanti Rida Prihatni Ridha, Nadya Salma Rifda Adila Rini Oktavia Rismawati Ruth Gabirella Apriliana Sasmi, Aji Ahmadi Sekar Ayu Pertiwi Shandy Aditya Shandy Aditya, Shandy Shifa Aurillya Sidharta Utama Silvana Syah Siti Fatimah Zahra Siti Fatimah Zahra Sri Zulaihati, Sri Steffani Debora Auli Suherdi Suherman Suherman Sulangi, Praisy Gratia Sumitro, Daffa Putra Kedua Susi Indriani Suwarni, Karina Syalsabila, Anis Theresalin Theresalin Theresalin Theresalin Theresalin Theresalin Tresno Eka Jaya Tresno Eka Jaya Tri Hesti Utaminingtyas Tri Hesti Utaminingtyas Tri Hesti Utaminingtyas, Tri Hesti Trisni Suryarini Uhkti Wahidniawati Unggul Purwohedi Univera, Ribeta Lyrae Utami, Karin Veronica Indah Aprilia Viulina, Audira Eri Wahono, Puji Wahyuningsih, Ika Tri Wei, Andrew Saw Tek Wibisono, Muhammad Satrio Widia Aryni Wihandoko, Imanuel Willy Cahya Sundara Wirawan, Vincent Wiyanti, Oktavia Ayu WP, Bima Fikri Anggareksa Yuniawati, Anisa Yunika Murdayanti Yunika Murdayanti, Yunika Yusuf , Muhammad Zairin, Gentiga Muhammad Zakaria, Adam Zulfia Hanum Alfi Syahr