ANALISIS PENERAPAN SISTEM PENGENDALIAN INTERNAL PENGELUARAN KAS BERBASIS COSO PADA YAYASAN PONDOK PESANTREN SABILUL ULUM DI KECAMATAN KRIAN

Penelitian ini bertujuan untuk mengidentifikasi penerapan sistem pengendalian internal pada pengeluaran kas di Yayasan Pondok Pesantren Sabilul Ulum dengan cara melihat mekanisme alur pengeluaran kas dan menilai kesesuaian pelaksanaan pengendalian internal pada pengeluaran kas yayasan dengan komponen pengendalian internal berbasis Committee of Sponsoring Organization Commission (COSO). Penelitian ini menggunakan metode deskriptif kualitatif dengan pendekatan studi kasus. Sampel penelitian ditentukan menggunkan metode
purposive sampling. Pengumplan data yang digunakan yaitu observasi, wawancara,dan analisis dokumen. Acuan COSO diterapkan peneliti sebagai instrumen analisa utama.
Hasil penelitian ini menunjukkan bahwa pengendalian internal pada pengeluaran kas yang diterapkan di Yayasan Pondok Pesantren Sabilul Ulum belum sepenuhnya sesuai dengan komponen pengendalian internal yang berbasis Committee of Sponsoring Organization Commission (COSO). Dari lima unsur
pengendalian internal menurut COSO komponen yang telah sesuai yaitu informasi dan komunikasi serta aktivitas pemantauan, sedangkan komponen yang belum sepenuhnya sesuai yaitu lingkungan pengendalian, penilaian resiko dan aktivitas pemantauan.
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This study aims to identify the implementation of the internal control system for cash disbursements at the Sabilul Ulum Islamic Boarding School Foundation by looking at the cash disbursement flow mechanism and assessing the suitability of the internal control implementation for the foundation's cash disbursements with the Committee of Sponsoring Organization Commission (COSO) based internal
control component. This study uses a qualitative descriptive method with a case study approach. The research sample was determined using the purposive sampling method. The data collection used is observation, interviews, and document analysis. Researchers used the COSO reference as the main analytical instrument.
The results of this study indicate that the internal control on cash disbursements implemented at the Sabilul Ulum Islamic Boarding School Foundation is not completely appropriate with the internal control components based on the Committee of Sponsoring Organization Commission (COSO). Based on the five elements of internal control according to COSO, the appropriate components are information and communication and monitoring activities. In contrast, the components that are not completely appropriate are the control environment, risk assessment, and control activities.