<![CDATA[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.]]>
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