Enhancing Financial Management Efficiency: Improving Cash Internal Control Systems at Unggul Polytechnic LP3M through Digitization and Strengthened SOPs

Hudri Yaman

doi:10.64276/ams.v1i3.81

Authors

Hudri Yaman Politeknik Unggul LP3M

DOI:

https://doi.org/10.64276/ams.v1i3.81

Keywords:

Pengendalian Internal, Kas, Keamanan Keuangan, Efisiensi, Audit Internal, Digitalisasi, SOP

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengoptimalkan sistem pengendalian internal kas guna meningkatkan keamanan serta efisiensi pengelolaan keuangan pada Politeknik Unggul LP3M. Latar belakang penelitian didasari oleh pentingnya sistem pengendalian internal kas sebagai instrumen utama dalam menjaga integritas keuangan, mengurangi risiko penyalahgunaan dana, serta mendukung efektivitas operasional lembaga pendidikan. Metode penelitian yang digunakan adalah pendekatan deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa sistem pengendalian internal kas yang berlaku saat ini belum sepenuhnya efektif, khususnya pada aspek pencatatan, pengawasan, dan pelaporan keuangan yang masih bersifat manual sehingga berpotensi menimbulkan keterlambatan dan kesalahan pencatatan. Kelemahan juga ditemukan pada pemisahan fungsi dan otorisasi, terutama dalam pengelolaan kas kecil (petty cash), serta belum adanya sistem audit internal yang konsisten. Selain itu, risiko keamanan kas cukup tinggi akibat keterbatasan kontrol teknis maupun administratif, sementara efisiensi keuangan belum tercapai secara optimal karena lambatnya proses verifikasi dan keterlambatan laporan kas. Penelitian ini menyimpulkan bahwa optimalisasi sistem pengendalian internal kas dapat dilakukan melalui digitalisasi proses, penerapan standar operasional prosedur (SOP) yang lebih kuat, serta pelaksanaan audit internal secara berkala. Dengan langkah tersebut, Politeknik Unggul LP3M diharapkan mampu memperkuat sistem pengendalian kas, meningkatkan efisiensi keuangan, serta meminimalkan risiko penyimpangan dana

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