diff --git a/app/Http/Controllers/KasMasukController.php b/app/Http/Controllers/KasMasukController.php
new file mode 100644
index 0000000..bf9d32e
--- /dev/null
+++ b/app/Http/Controllers/KasMasukController.php
@@ -0,0 +1,71 @@
+<?php
+
+namespace App\Http\Controllers;
+
+use App\Models\KasMasuk;
+use Illuminate\Http\Request;
+use Illuminate\Http\Response;
+
+class KasMasukController extends Controller
+{
+    // **1. List All Entries**
+    public function index()
+    {
+        return response()->json(KasMasuk::all(), Response::HTTP_OK);
+    }
+
+    // **2. Create New Entry**
+    public function store(Request $request)
+    {
+        $request->validate([
+            'tanggal' => 'required|date',
+            'deskripsi' => 'required|string',
+            'jumlah' => 'required|numeric|min:0',
+        ]);
+
+        $kasMasuk = KasMasuk::create($request->all());
+
+        return response()->json($kasMasuk, Response::HTTP_CREATED);
+    }
+
+    // **3. Show Specific Entry**
+    public function show($id)
+    {
+        $kasMasuk = KasMasuk::find($id);
+        if (!$kasMasuk) {
+            return response()->json(['message' => 'Data tidak ditemukan'], Response::HTTP_NOT_FOUND);
+        }
+        return response()->json($kasMasuk, Response::HTTP_OK);
+    }
+
+    // **4. Update Entry**
+    public function update(Request $request, $id)
+    {
+        $kasMasuk = KasMasuk::find($id);
+        if (!$kasMasuk) {
+            return response()->json(['message' => 'Data tidak ditemukan'], Response::HTTP_NOT_FOUND);
+        }
+
+        $request->validate([
+            'tanggal' => 'sometimes|date',
+            'deskripsi' => 'sometimes|string',
+            'jumlah' => 'sometimes|numeric|min:0',
+        ]);
+
+        $kasMasuk->update($request->all());
+
+        return response()->json($kasMasuk, Response::HTTP_OK);
+    }
+
+    // **5. Delete Entry**
+    public function destroy($id)
+    {
+        $kasMasuk = KasMasuk::find($id);
+        if (!$kasMasuk) {
+            return response()->json(['message' => 'Data tidak ditemukan'], Response::HTTP_NOT_FOUND);
+        }
+
+        $kasMasuk->delete();
+        return response()->json(['message' => 'Data berhasil dihapus'], Response::HTTP_OK);
+    }
+}
\ No newline at end of file
diff --git a/app/Models/KasMasuk.php b/app/Models/KasMasuk.php
new file mode 100644
index 0000000..72bca8c
--- /dev/null
+++ b/app/Models/KasMasuk.php
@@ -0,0 +1,13 @@
+<?php
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+
+class KasMasuk extends Model
+{
+    use HasFactory;
+
+    protected $fillable = ['tanggal', 'deskripsi', 'jumlah'];
+}
+
diff --git a/database/factories/KasMasukFactory.php b/database/factories/KasMasukFactory.php
new file mode 100644
index 0000000..2ebcdec
--- /dev/null
+++ b/database/factories/KasMasukFactory.php
@@ -0,0 +1,20 @@
+<?php
+
+namespace Database\Factories;
+
+use Illuminate\Database\Eloquent\Factories\Factory;
+
+/**
+ * @extends \Illuminate\Database\Eloquent\Factories\Factory<\App\Models\KasMasuk>
+ */
+class KasMasukFactory extends Factory
+{
+    public function definition()
+    {
+        return [
+            'tanggal' => $this->faker->date(),
+            'deskripsi' => $this->faker->sentence(),
+            'jumlah' => $this->faker->randomNumber(6),
+        ];
+    }
+}
diff --git a/database/migrations/2025_02_13_134943_create_kas_masuks_table.php b/database/migrations/2025_02_13_134943_create_kas_masuks_table.php
new file mode 100644
index 0000000..397a4bb
--- /dev/null
+++ b/database/migrations/2025_02_13_134943_create_kas_masuks_table.php
@@ -0,0 +1,22 @@
+<?php
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration {
+    public function up()
+    {
+        Schema::create('kas_masuks', function (Blueprint $table) {
+            $table->id();
+            $table->date('tanggal');
+            $table->string('deskripsi');
+            $table->decimal('jumlah', 15, 2);
+            $table->timestamps();
+        });
+    }
+
+    public function down()
+    {
+        Schema::dropIfExists('kas_masuks');
+    }
+};
diff --git a/routes/api.php b/routes/api.php
index 889937e..df1ad13 100644
--- a/routes/api.php
+++ b/routes/api.php
@@ -2,6 +2,7 @@
 
 use Illuminate\Http\Request;
 use Illuminate\Support\Facades\Route;
+use App\Http\Controllers\KasMasukController;
 
 /*
 |--------------------------------------------------------------------------
@@ -17,3 +18,6 @@ use Illuminate\Support\Facades\Route;
 Route::middleware('auth:sanctum')->get('/user', function (Request $request) {
     return $request->user();
 });
+
+Route::apiResource('kas-masuk', KasMasukController::class);
+
diff --git a/tests/Unit/KasMasukTest.php b/tests/Unit/KasMasukTest.php
new file mode 100644
index 0000000..2169bfc
--- /dev/null
+++ b/tests/Unit/KasMasukTest.php
@@ -0,0 +1,77 @@
+<?php
+
+namespace Tests\Unit;
+
+
+use App\Models\KasMasuk;
+use Illuminate\Foundation\Testing\RefreshDatabase;
+use Tests\TestCase;
+
+class KasMasukTest extends TestCase
+{
+    use RefreshDatabase; // Menggunakan database testing
+
+    /** @test */
+    public function it_can_list_all_kas_masuk()
+    {
+        KasMasuk::factory()->count(3)->create();
+
+        $response = $this->getJson('/api/kas-masuk');
+
+        $response->assertStatus(200)
+                 ->assertJsonCount(3);
+    }
+
+    /** @test */
+    public function it_can_create_a_kas_masuk_entry()
+    {
+        $data = [
+            'tanggal' => now()->toDateString(),
+            'deskripsi' => 'Pemasukan dari pelanggan',
+            'jumlah' => 1000000,
+        ];
+
+        $response = $this->postJson('/api/kas-masuk', $data);
+
+        $response->assertStatus(201)
+                 ->assertJsonFragment(['deskripsi' => 'Pemasukan dari pelanggan']);
+    }
+
+    /** @test */
+    public function it_can_get_a_specific_kas_masuk_entry()
+    {
+        $kasMasuk = KasMasuk::factory()->create();
+
+        $response = $this->getJson("/api/kas-masuk/{$kasMasuk->id}");
+
+        $response->assertStatus(200)
+                 ->assertJsonFragment(['deskripsi' => $kasMasuk->deskripsi]);
+    }
+
+    /** @test */
+    public function it_can_update_a_kas_masuk_entry()
+    {
+        $kasMasuk = KasMasuk::factory()->create();
+
+        $updateData = [
+            'deskripsi' => 'Pemasukan dari investasi',
+            'jumlah' => 2000000
+        ];
+
+        $response = $this->putJson("/api/kas-masuk/{$kasMasuk->id}", $updateData);
+
+        $response->assertStatus(200)
+                 ->assertJsonFragment(['deskripsi' => 'Pemasukan dari investasi']);
+    }
+
+    /** @test */
+    public function it_can_delete_a_kas_masuk_entry()
+    {
+        $kasMasuk = KasMasuk::factory()->create();
+
+        $response = $this->deleteJson("/api/kas-masuk/{$kasMasuk->id}");
+
+        $response->assertStatus(200);
+        $this->assertDatabaseMissing('kas_masuks', ['id' => $kasMasuk->id]);
+    }
+}