Sistem Pengendalian Internal dalam Meningkatkan Akurasi Laporan Keuangan di Lembaga Pendidikan Nonformal - Delyra Ifanary; Devi Maya Sofa (Nusantara Entrepreneurship and Management Review, 2026)
Penelitian ini bertujuan untuk menganalisis proses pelaporan keuangan, mengidentifikasi hambatan pengendalian internal, serta menilai efektivitas penerapan sistem pengendalian internal dalam mendukung akurasi laporan keuangan pada Lembaga Pendidikan Nonformal BBC English Training Specialist Cilegon. Penelitian ini dilatarbelakangi oleh kondisi yang masih dilakukan pencatatan manual berbasis kwitansi fisik dan laporan kas harian yang dicatat menggunakan Microsoft Excel sederhana yang berpotensi menimbulkan keterlambatan penyusunan laporan, kesalahan pencatatan, serta ketidaksesuaian antara saldo kas dan catatan administrasi. Penelitian ini menggunakan pendekatan kualitatif deskriptif melalui wawancara, observasi, dan dokumentasi, dengan informan utama kepala lembaga dan staf administrasi keuangan. Hasil penelitian menunjukkan bahwa penerapan pengendalian internal belum berjalan optimal, terutama pada aspek aktivitas pengendalian dan pemantauan. SOP keuangan telah tersedia, namun belum dijalankan secara konsisten; staf administrasi merangkap sebagai pemegang kas sehingga tidak terdapat pemisahan tugas; bukti transaksi sering terlambat atau tidak lengkap; serta rekonsiliasi tidak dilakukan secara rutin. Berdasarkan kerangka COSO, ditemukan bahwa lemahnya implementasi komponen aktivitas pengendalian dan pemantauan menjadi penyebab utama rendahnya akurasi laporan keuangan. Penelitian ini menegaskan perlunya penerapan sistem pencatatan digital, peningkatan kedisiplinan staf dalam menjalankan SOP, serta penguatan monitoring untuk meningkatkan efektivitas pengendalian internal dan kualitas pelaporan keuangan lembaga. This study aims to analyze the financial reporting process, identify internal control barriers, and assess the effectiveness of the internal control system implementation in supporting the accuracy of financial reports at the BBC English Training Specialist Cilegon Non-Formal Education Institution. This research is motivated by the condition where manual recording is still carried out based on physical receipts and daily cash reports recorded using a simple Microsoft Excel, which has the potential to cause delays in report preparation, recording errors, and discrepancies between cash balances and administrative records. This study uses a descriptive qualitative approach through interviews, observation, and documentation, with key informants, namely the head of the institution and financial administration staff. The results show that the implementation of internal control is not yet optimal, especially in the aspects of control and monitoring activities. Financial SOPs are available but have not been implemented consistently; administrative staff also serve as cash holders, resulting in a lack of segregation of duties; transaction evidence is often late or incomplete; and reconciliations are not conducted routinely. Based on the COSO framework, it was found that weak implementation of control and monitoring activity components is the main cause of the low accuracy of financial reports. This study emphasizes the need for the implementation of a digital recording system, increasing staff discipline in implementing SOPs, and strengthening monitoring to improve the effectiveness of internal control and the quality of the institution's financial reporting.