ANALISIS PENGENDALIAN INTERNAL DALAM MENUNJANG EFEKTIVITAS PENGELOLAAN KAS PADA BUMDES DESA LANGAM

Abstrak

This study aims to analyze the internal control carried out by the BUMDes Savings and Loans unit in supporting the effectiveness of cash management according to the COSO component standards. This research was conducted in Langam village, Lopok sub-district, Sumbawa district. The method used in this study is a qualitative method with a descriptive approach. The data source for this study was primary data obtained from interviews, observation, and documentation techniques which were carried out directly with Langam village officials, Lopok sub-district, Sumbawa district. The results of this study show that internal control over cash management within the BUMdes Intan Bulaeng is said to be not fully in accordance with the five components of internal control according to COSO. The four components of internal control according to COSO, namely Risk Assessment, Control Activities, Information and Communication, and monitoring are appropriate and implemented, while one other component, namely the Control Environment, not all of the internal controls in the components have been implemented. As for internal control in the control environment that has not been implemented, namely company policy where no office facilities have been provided.