ANALISIS SISTEM PENGENDALIAN INTERNAL PENGELUARAN KAS PADA BADAN PENGELOLA KEUANGAN DAN PENDAPATAN DAERAH KOTA TOMOHON

Abstrak

This study aims to analyze the effectiveness of the internal control system in the cash disbursement process at the Regional Financial and Revenue Management Agency of Tomohon City. Several issues were identified in the implementation of internal controls, including delays in submitting documents to the expenditure treasurer and data entry errors in the regional government information system, both of which may hinder the disbursement process and reduce the accuracy of financial information. This research employs a qualitative approach with data collected through interviews, observations, and documentation over a four-month period starting in May 2024. The data were analyzed to assess the alignment of existing practices with fundamental internal control principles, such as segregation of duties, clarity of organizational structure, authorization procedures, and proper documentation. The results indicate that although internal controls over cash disbursements have been implemented, they have not fully met the criteria for effectiveness. The organizational structure does not clearly define the responsibilities of expenditure and revenue treasurers, nor the roles of staff in each division. Additionally, the absence of a cash disbursement flowchart creates ambiguity regarding the process sequence and critical control points. Therefore, improvements are needed in procedural documentation, development of process flowcharts, and reinforcement of task segregation to enhance the effectiveness of internal control in managing cash disbursements.

Keywords: Internal Control System; Cash Disbursement; Local Government Financial Management; Control Effectiveness; Tomohon Regional Financial Agency