Penelitian ini bertujuan untuk mengetahui sistem pengendalian internal kas pada nu care – lazisnu kota tarakan dengan cara melihat prosedur penerimaan kas, pengeluaran kas dan menilai kesesuaian pelaksanaan pengendalian internal kas pada nu care – lazisnu kota tarakan dengan komponen pengendalian internal committee of sponsoring organization commission (coso). penelitian ini menggunakan metode kualitatif. sampel penelitian ditentukan menggunakan metode purposive sampling. pengumpulan data yang digunakan yaitu wawancara, observasi dan dokumentasi. acuan coso diterapkan peneliti sebagai alat analisis. hasil penelitian ini menunjukkan bahwa penerapan sistem pengendalian internal kas nu care – lazisnu kota tarakan secara keseluruhan belum sepenuhnya sesuai dengan pengendalian internal coso. dari 17 prinsip, ditemukan bahwa 13 prinsip telah diimplementasikan sesuai, tetapi 4 prinsip masih belum sesuai dengan pengendalian internal coso. kata kunci: sistem pengendalian internal, committee of sponsoring organization commission (coso), penerimaan kas, pengeluaran kas

This research aims to determine the cash internal control system at nu care – lazisnu tarakan city by looking at the procedures for cash receipts, cash disbursements and assessing the suitability of the implementation of cash internal control at nu care – lazisnu tarakan city with the internal control components committee of sponsoring organization commission (coso). this study uses a qualitative method. data collection used was through interviews, observation, and documentation. the coso reference is applied by researchers as an analytical tool. the result of this research indicate that implementation of the nu care – lazisnu tarakan city cash internal control system as a whole is not fully by coso internal control. from the 17 principles, it was found that 13 principles had been implemented appropriately, but 4 principles were still not following coso’s internal controls. keywords: internal control system, committee of sponsoring organization commission (coso), cash receipts, cash disbursements