Audit Kas dalam Perspektif Manajemen Risiko: Analisis Faktor Fraud dan Human Error pada Entitas Bisnis di Indonesia
Abstract
This study aims to analyze cash audits from a risk management perspective by highlighting fraud and human error factors within business entities in Indonesia. Cash is the most liquid asset and the most vulnerable to misuse, thus requiring a strong internal control system to ensure the reliability of financial reporting. This research employs a literature review by gathering relevant previous studies related to cash audits, risk management, fraud, and human error. The findings show that fraud risks often arise due to weak segregation of duties, inadequate supervision, and the continued use of manual recording systems. Meanwhile, human error is triggered by limited understanding of procedures, high workloads, and insufficient competency in using accounting technology. Risk-based cash audits supported by regular reconciliations, layered authorization, and digital systems are proven effective in minimizing cash irregularities. In addition, surprise audits and whistleblowing systems strengthen early detection of fraud. This study concludes that integrating risk management, improving human resource competence, and modernizing audit systems are key to preventing fraud and human error, while enhancing the financial integrity of business entities.
References
Riswantoro, H. 2018. “Perancangan Prosedur Pengeluaran Kas Pada Mini Market Syar’e Mart.”
Yuslikha, A.A. 2020. “Penerapan Akuntansi Kas Kecil Pada SMP Tanwir Di Surabaya (Doctoral Dissertation, Universitas Muhammadiyah Surabaya).”
Harared, B. A. (2022). Analisis Efektivitas Pengendalian Internal Penerimaan dan Pengeluaran Kas pada Klinik X. Jurnal Ilmiah Sistem Informasi, 4(2), 112-120.
Zurman, Z. (2024). Pengaruh Manajemen Risiko dan Audit Internal terhadap Fraud dalam Organisasi. Jurnal Akuntansi & Keuangan, 12(1), 88-99.
Famiyanti, F., & Wilasittha, D. (2024). Evaluasi Prosedur Audit dan Rekomendasi Sistem Kas dan Setara Kas pada Balai Lelang. Jurnal Land, 3(1), 40-50.
Kory Edio, J., Todingbua, M., & Rantererung, C. L. (2025). Analisis Penerapan Manajemen Risiko dalam Pengelolaan Kas Bendahara. Jurnal Ekonomi Holistik, 1(2), 360-366.
Putri, D. A., & Widodo, C. (2023). Strategi Penguatan Sistem Pengendalian Internal untuk Menghindari Terjadinya Human Error pada Pengelolaan Kas. Prosiding SENAPAN, 3(1), 267-273.
Riyanto, D. (2022). Internal Control System Analysis of Pengeluaran Kas dengan Model COSO. Jurnal Ambitek, 5(1), 45-55.
Hapsari, A. A. 2018. “Pengaruh Tata Kelola Perusahaan Terhadap Manajemen Risiko Pada Perbankan Indonesia. Jurnal Muara Ilmu Ekonomi Dan Bisnis, 1(2), 1.”
Risal, A.B. 2015. “Analisis Audit Internal Terhadap Efektivitas Pengendalian Kas Pada Pt. Rajawali Jaya Sakti Kontrindo Di Makassar. Universitas Hasanuddin Makassar.”
Sangkala, Masnawaty. 2022. “Tinjauan Atas Prosedur Audit Kas Dan Setara Kas Pada Kantor Akuntan Publik Di Makassar.” 3(2).
Yuniawati, Rizqy Aiddha, Klemens Mere, Karina Sukardi, and Abduh Anwar. “Entrepreneurship Bisnis Manajemen Akuntansi Peran Manajemen Risiko Dalam Meningkatkan Kinerja Perusahaan : Studi Manajemen Sumber Daya Manusia.” 4(1): 32–42.
COSO. (2013). Internal Control–Integrated Framework. Committee of Sponsoring Organizations of the Treadway Commission.
Putri, N., & Meutia, F. (2024). Pengaruh Audit Manajemen, Pengendalian Internal, dan Audit Internal terhadap Good Corporate Governance pada BUMN.
Akhtar, M., Kartini, K., & Damayanti, S. (2023). Pengaruh Audit Internal dan Efektivitas Pengendalian Internal terhadap Pendeteksian Kecurangan.
Ulum, M., & Suryatimur, T. (2022). Peran Sistem Pengendalian Internal dalam Pencegahan Fraud.
Jelita, S., & Widodo, B. (2024). Efektivitas Pengendalian Internal dalam Deteksi Dini Fraud.
Suryana, A., & Abdullah, R. (2020). Pengendalian Internal dan Kinerja Entitas Bisnis.
Wibowo, A. (2023). Pencegahan Fraud melalui Audit Internal dan Pengendalian Internal pada Bank Syariah.
Jelita, S., & Widodo, B. (2024). Efektivitas Pengendalian Internal dalam Deteksi Dini Fraud.
Examiner, A. of C. F. (2022). Occupational Fraud 2022. A Report to the Nations.
Hamdani, R., & Albar, A. R. (2016). Jurnal Akuntansi & Auditing Indonesia Internal controls in fraud prevention effort : a case study. 20(2).
Hanifah, K., Asseggaff, Z., & Hidayati, A. (2025). Planning Internal Audit Program Stock Opname as an Effort to Detect Human Error and Fraud Prevention. 10(01), 45–58. https://doi.org/10.33062/ajb.v10i01.74
Putri, D. A., & Widodo, C. (2023). Strategi Penguatan Sistem Pengendalian Internal untuk Menghindari Terjadinya Human Error pada Pengelolaan Kas. 3(1), 267–273.
